Law 35/2012, Of 13 December, Of The Budget For The Financial Year 2013

Original Language Title: Llei 35/2012, del 13 de desembre, del pressupost per a l’exercici del 2013

Read the untranslated law here: https://www.bopa.ad/bopa/024064/Pagines/7C172.aspx

Law 35/2012, of 13 December, of the budget for the financial year 2013 as the General Council in its session of December 13, 2012, has approved the following: law on the budget for the financial year 2013 chapter. The credits and its modifications Article 1 scope of the State budget In the budget of the State for the year 2013 is included: a) the budget of the general administration.

b) the budgets of public, parapublic institutions and other organisations:-Caixa Andorrana de Seguretat Social-Institut Nacional Andorrà de Finances – the Andorran health care Service-Andorra telecommunications service-electrical Forces of Andorra-training school of Sports and mountain Professions-Institute of Andorran Studies-residence Sola d'enclar-University of Andorra-National Youth Forum of Andorra c) the budgets of public societies participated to the general administration :-radio and television of Andorra, SA-cattlemen, SA-Andorra Turisme, s.a.u.-waste treatment Centre of Andorra, Andorra development and investment, SAU SA-Article 2 State of income and expenses 1. In the State expenses of the general administration are granted credits to meet the ordinary expenses for a total amount of 403,183,535.93 euros and credit to cope with the exigibilitat of the financial assets and liabilities for an amount of 569,480,171.44 euros.

The expenditure budget of the general administration is financed: in) economic rights envisaged settle during the financial year, as specified in the State of ordinary income, estimated at € 363,825,933.41.

b) With the amount of the indebtedness which is drawn to article 25.

2. The budgets of public and parapublic entities to which it refers in paragraph b) of article 1 are approved with the following breakdown: In the budget of the Caixa Andorrana de Seguretat Social are granted credits to meet all of its obligations for an amount of 242,239,759.47 euros. The resources provided during the financial year are € 240,339,759.47.

In the budget of the Institut Nacional Andorrà de Finances are granted credits to meet all of its obligations for an amount of 3,397,637.76 euros. The resources provided during the financial year are € 3,397,637.76.

In the budget of the Andorran Health Care Service are granted credits to meet all of its obligations for an amount of 55,207,226 euros. The resources foreseen during the year totalling 55,207,226 euros.

In the budget of the Andorran telecommunications service are granted credits to meet all of its obligations for an amount of 90,226,386 euros. The resources provided during the financial year are € 90,226,386.

In the budget of the Forces Elèctriques d'Andorra will grant credits to meet all of its obligations for an amount of 80,283,022 euros. The resources foreseen during the year totalling 80,283,022 euros.

In the budget of the school of Sports and mountain Professions training are granted credits to meet all of its obligations for an amount of 299,637.65 euros. The resources foreseen for the year add up to 299,637.65 euros.

In the budget of the Institute of Andorran Studies are granted credits to meet all of its obligations for an amount of 922,987.27 euros. The resources provided during the financial year are € 922,987.27.

In the budget of the residence Sola d'enclar are granted credits to meet all of its obligations for an amount of €,82 1.511.791. The resources provided during the financial year are €,82 1.511.791.

In the budget of the University of Andorra are granted credits to meet all of its obligations for an amount of 2,810,875 euros. The resources provided during the financial year are € 2,810,875.

In the budget of the National Youth Forum of Andorra are granted credits to meet all of its obligations by an amount of 36,630 euros. The resources foreseen for the year totaling 36,630 euros.

3. The budgets of public societies participated by the Government, which refers in section c) of article 1 are approved with the following breakdown: In the budget for radio and television of Andorra, SA granted credits to meet all of its obligations for an amount of 3,635,215.48 euros. The resources foreseen for the year add up to 3,635,215.48 euros.

In the budget of the society of Breeders, SA granted credits to meet all of its obligations for an amount of 1.513.640 euros. The resources provided during the financial year are € 1.513.640.

In the budget of the society Andorra Turisme, S.A.U. will grant credits to meet all of its obligations for an amount of 16,753,502.34 euros. The resources foreseen for the year add up to 16,753,502.34 euros.

In the budget of the waste treatment Centre Society of Andorra, SA granted credits to meet all of its obligations for an amount of 10,039,030.33 euros. The resources foreseen during the year amount to 10,039,030.33 euros.

In the budget of the Andorra development and investment company, SAU are granted credits to meet all of its obligations for an amount of 1.198.385, 30 euros. The resources foreseen during the year amount to 1,198,385.30 euros.

Article 3 credit transfers 1. In accordance with articles 23 and 24 of the general law of public finance, not considered extraordinary credits or credit transfers credit supplements current expenditure in current spending also initially assigned to items in the budget, but provided as a concept in the budget section or the Ministry.

2. To enable credits through the creation of budgetary concepts that are coming from, in case that in the execution of the budget arise needs that have not been collected specifically for this purpose, they have to make credit transfers necessary to compensate for the new provision for an amount equal to the funding of the new concepts.

3. The Minister responsible for finance may, on the recommendation of the appropriate Minister, to authorize transfers between credits within the same program for current expenses.


4. The Government can approve credit transfers of real investment expenses up to a maximum limit of 1% of the credits allowed for the cost of real investment in the budget for the financial year.

5. The Government may, on the recommendation of the appropriate Minister, authorize credit transfers within the same program for capital expenses.

6. The Government may, on the recommendation of the appropriate Minister, authorize credit transfers within the same program, between the chapters called "current Transfers" and "capital Transfers".

7. The limitations of article 26 of the general law of public finance are not expandable credits application that can be canceled by credit transfer from other credits from the budget of expenditure that love reduïbles.

8. The Government has to report to the General Council the credit modifications carried out on the basis of any of the cases exposed above, in the course of the 30 days that follow the modification mentioned.

Article 4 credits can be extended in any case, in application of article 25 of the general law of public finance, they have character of expandable up to a sum equal to the obligations you need to compromise, with the fulfillment of the rules in force, the following credits with application in all sections or ministries of the Government and parapublic entities and public law : 1. The credits that it intended to pay commissions, the payment of interest and amortization of debt operations and to the return of warranty.

2. The credits destined to meet, by means of a legal transaction or court ruling firm, pecuniary responsibilities.

3. The credits destined to meet other expenses arising from legal requirements or contractual obligations directly linked to the revenue of the State.

4. credits for expenses arising from obligations to the Administration a diseased and beyond its performance in accordance with the relevant administrative process to expandable credits.

5. The remuneration of the staff the following: a) concept, called "110 basic Salaries and other remuneration of permanent staff," with the exception of subconcepte 11080, called "new hires of permanent".

b) 130 Concept, called "basic Salaries and other remuneration of temporary staff", the Andorran School Department of the Ministry of education and youth.

c) 130 Concept, called "basic Salaries and other remuneration of temporary staff" to deal with the remuneration of the staff employed within the framework of the program of development of temporary work for the benefit of the community.

of 160 Concept, called "social security Payments)," with the exception of subconcepte 16050, called "social security Fees, administrative agent of an eventual", which will only be extended if the Andorran School Department of the Ministry of education and youth and if it corresponds to the contributions of staff employed within the framework of the program of development of temporary work for the benefit of the community.

e 161) concept, called "social benefits".

f) 163 Concept, called "Social Costs of staff".

6. The following items, within the Ministry of health and well-being: a) Subconcepte 22160, called "pharmaceutical products and health", to meet the needs of the onset of an influenza pandemic.

b) 41112 Subconcepte, called "Caixa Andorrana de Seguretat Social", to deal with the expenses paid by the Government of the social security system, in accordance with article 86.2 of the law 17/2008, of 3 October, of the social security system.

c) Subconcepte 48240, called "non-profit Institutions, collaborating associations", the Department of health resources, to deal with the costs of the medical stay.

d) Subconcepte 48260, called "Pensions adults with disabilities and charitable giving."

e) Subconcepte 48263, called "solidarity Pensions."

f) 48265 Subconcepte, called "Aid social integration", including the involuntary unemployment benefits.

48290 Subconcepte g), called "families", to meet the solidarity pensions for the elderly, the urgent measures of the pensions of social care to the elderly, the aid for the social care of attention and social intervention and social grants for foster care children, and for the victims of domestic violence within the project and social intervention.

7. The subconcepte 22630, called "jurisdiction and disputes", of the general project of the Legal Department of the General Secretariat of the Government.

8. The following items of the Ministry of Justice and Home Affairs: a) 22630 Subconcepte, called "jurisdiction and disputes", to deal with the costs of the legal assistance to turn to trade in front of the Police Department and the judicial authority.

b) Subconcepte 22790, called "other jobs on the outside," minor project, intended to deal with the costs of the convictions of minors in application of the law of the jurisdiction of minors, the law of Justice, of 22 April 1999, the law of the penal code, of 21 February 2005, and the qualified law on modification of the code of criminal procedure , February 21, 2005.

c) 22720 Subconcepte, called "the work carried out by companies of evaluations and appraisals," to deal with the costs of expert evidence, other specialist reports, autopsies and medical examinations, the Department of Justice and the Department of the Interior.

d) The subconcepte 22150, called "food products", to deal with the maintenance of inmates admitted to the Penitentiary, and the subconcepte 22640, called "health services Fee," to deal with the medical visits to inmates admitted to the Prison, all of the Department of prisons.

48290 Subconcepte e), called "families", to perform the calculation in the CASS, as article 221 of the law 17/2008, of 3 October, of the social security system.

f) on 22640 subconcepte, called "health service Spending," the Department of immigration, to deal with the costs of the medical check-ups of the Immigration Service.

g) The 22900 subconcepte, called "unforeseen events or inadequacies", of the Department of Civil protection and emergency management, to deal with costs of emergency situations.


h.) The subconcepte 48265, called "Aid social integration", the project of the employment service of the Labour Department, to deal with the benefits for the promotion of employment.

and The following prevention and Department subconceptes) fire extinguishing and rescue, to deal with expenses arising from situations of emergency or unforeseen circumstances:-22900, called "unforeseen events or inadequacies"-60380, called "machinery and industrial equipment"-60390, called "other machinery and equipment"-60410, called "Heavy Vehicles"-60870, called "safety kits" 9. The subconcepte 20400, called "transport equipment rental", transport management project, to deal with the costs of hiring helicopter services.

10. The following items of the Ministry of education and youth: a) The subconceptes for the payment of aid granted in the framework of the law for assistance in the study, 28 June 2002.

b) subconcepte 22320, called "group of people", of the Department of higher education and research to deal with the costs of the project AbonAndBus.

c) the 22684 subconcepte, called "social promotion", to deal with the costs of the activity of ski school.

d) Subconcepte 48238, called "school skiing Scholarships", to deal with the payment of the school ski scholarships, in accordance with articles 12, 13 and 15 of the regulation of the ski school, March 12, 2003, respectively.

11. The credits allocated to the payment of dividends and parapublic entities of public law must be made effective during the budget year 2013.

12.224 concept, called "insurance premiums", to deal with civil liability premiums, individual accidents, vehicles and widgets, the people, the fire and multi-risk theft.

13. subconcepte 22720, called "work carried out by companies of evaluations and appraisals," to deal with the cost of appraisals made, in relation to the payment of the transfer tax, in accordance with article 14 of the law on the tax on real estate transfers, of 29 December 2000.

14. The following items of the Ministry of Foreign Affairs: a) Subconcepte 49245, called "diplomatic rates Return", in the Department of Bilateral Affairs and consular, destined to the tax return to the diplomatic staff in accordance with the provisions of the Vienna Convention on diplomatic relations and on consular relations.

b) Subconcepte 22635, called "repatriation of nationals", from Bilateral and Consular Affairs Department.

c) Subconcepte 49210, called "Council of Europe" of the Department of Multilateral Affairs and development cooperation, to meet the compulsory contributions to the Council of Europe.

d) Subconcepte 49220, called "UN" of the Department of Multilateral Affairs and development cooperation, to meet the compulsory contributions to the United Nations.

e) Subconcepte 49270, called "cooperation for development and others", of the Department of Multilateral Affairs and development cooperation, to provide help in cases of catastrophes.

f) 49206 Subconcepte, called "in international organizations", of the Department of Multilateral Affairs and development cooperation, to meet the compulsory fees arising from possible joining in international organizations.

15. The following items of the Department of agriculture: a) Subconcepte 22160, called "pharmaceutical products and health", to meet the urgent needs of vaccination or treatment of part or the whole of the national livestock in the event of a health alert, in application of the decisions taken by the Government and the obligations entered into by Andorra with the international animal health organizations.

b) 22700 Subconcepte, called "the work carried out by companies of cleaning and sanitation," to proceed to the financing of the costs of intervention in the event of a health alert, in application of the decisions taken by the Government, current legislation and the obligations entered into by Andorra with the international animal health organizations.

c) 47290 Subconcepte, called "Other private companies", the project "animal health", to deal with the compensation to the holders of livestock in the event of having to sacrifice animal part or all of one or more farms due to the detection of infectious diseases or other processes of risk to health, in application of the current regulations concerning health surveillance of cattle of income.

16. The subconcepte 48240, called "non-profit Institutions, collaborating associations", the Department of Natural Heritage, to deal with the issuance of hunting and fishing licenses.

17. The 48210 subconcepte, called "federations and Sports Clubs," the Secretary of State for sport, to deal with the payment of aid to athletes and technicians included within the high performance program (grants NOW), in accordance with article 48.2 b) of the law of the sport, of June 30, 1998.

18. The subconcepte 22190, called "Other supplies", the project "Winter Viability" attached to the Department of Territorial Ordinance, to deal with the supply of de-icing salt for the winter season.

19. subconcepte 22760, Department of finance, for advice and other technical work related to the exchange of information in tax matters.

20. The subconcepte 22700, Department of the environment, to deal with soil decontamination works with emergency character, as the regulation of contaminated soils, from 17 February 2010.

21. The following items within the budget of Forces Elèctriques d'Andorra, designed to respond to the demand of customers: a) 21391 Subconcepte, "Repairs to breakdowns."

b) 21392 Subconcepte, "Changes in demand".

c) 22630 Subconcepte, "jurisdiction and contentious."

d) 22810 Subconcepte, "buying power".

22. The following items within the budget of the Andorran telecommunications service aimed at:-respond to customer demand and to avoid interruption of service: a) 210 Concept, "repair, maintenance and conservation".

b 228) concept, "telecommunications operators".

c 229) concept, "Supplies intended for the sale".

d) Subconcepte 60330, "Devices installed".

e) 60340 Subconcepte, "central equipment".
-Are intended to optimize yields of cash balances: f) 800 Concept, "acquisition of public sector debt in the short term".


g) 801 Concept, "acquisition of public sector debt in the long term".
-Are intended to optimize the needs of global Treasury and Finance of the administration taking into account the needs of capital of the company in the medium term: h) Subconcepte 75001, "distribution of reservations".

23. The following items within the budget of the Caixa Andorrana de Seguretat Social: a) 421 Concept, "current Transfers to general branch performance".

b) 423 Concept, "requited for benefits of retirement branch".

c) 424 Concept, "current Transfers for family benefits".

d) 811 Concept, "Acquisition and good outside of the public sector in the medium and long term", in contributions to the reserve fund.

e) 831 Concept, "loans to medium and long term", in concept of expenses arising from agreements with the Spanish, French and Portuguese social securities and in the concept of financial loans.

24. The following items within the budget of the Andorran Health Care Service: a) 213 Concept, "repair and maintenance. Machinery, facilities ".

b) 216 Concept, "repair and maintenance of computer equipment."

c) 218 Concept, "repair and maintenance of medical apparatus and instruments".

of 227) concept, "the work carried out by other companies".

As long as the expenses associated with the concepts mentioned above affect or may affect the normal development of hospital activity.

e) Subconcepte 22160, "pharmaceutical products and health", to address the needs arising from the hospital activity.

47290 Subconcepte f), "current Transfers to private companies," to deal with the subsidies in the farm for the medical transport companies non-programmed and programmed internal individual and collective, and external transport conventional and basic life support.

25. The credits earmarked for the payment of the corporation tax that public and parapublic institutions and of public law must be made effective during the budget year 2013, in accordance with the provisions of Law 95/2010, of 29 December, on the tax on companies.

26. The concept of 841 financial assets to deal with the payment of the provision of guarantees by means of an endorsement in the framework of the following programmes: a) Program is aimed at the privileged financing of companies and new business creation, innovation, and restructuring projects, in accordance with the Decree of 10 March 2010.

b) program of financing for the rehabilitation of buildings for housing, in accordance with articles 13, 18, 19 of law 93/2010, of December 16, of measures for the promotion of the economic and social activity, and of rationalization and optimization of resources for the Administration and with the Decree of March 16, 2011.

27. The processing of expandable credits must include the determination of the specific revenue intended to finance them, which can be: collection of income greater than has been anticipated, other transfer credits that love reduïbles or decrease of Treasury.

28. The Government must notify the General Council any extension made on the basis of any of the cases exposed above, in the course of the 30 days that follow the extension mentioned.

Article 5 Powers of head of Government the head of Government, at the proposal of the affected ministries, you can authorize the transfer of budgetary credits that are necessary as a result of possible administrative reorganisation affecting one or more ministries.

These operations may not imply, in any case, an increase of credit within the budget and have to report to the General Council in the course of the 30 days that follow the authorization.

Second chapter. The budget management and public expenditure Article 6 contracting of works the Administration may hire, by way of allocation of direct purchase, the costs corresponding to the works of recognised urgency, for a maximum amount of 35,000 euros.

In the case of expenses for ordinary works, the maximum amount of the expenses that you can contract directly with the Administration is 17,500 euro.

The Administration can have the direct realization of works of little conservation to a maximum amount of 7,500 euro.

Article 7 supply contracts cannot be desagregar the supplies that, being of the same nature, acquired in the same month of each budgetary exercise.

Supply contracts may not have a term of more than two years.

Article 8 Contracts under minor contracts are understood to be those who have an amount equal to or less than € 7,500. In smaller contracts, the processing of the file only requires the addition of the invoice to the settlement.

In these contracts the corresponding invoice has to replace the contractual document and the record of compliance of the supply, reception of the works or of the technical work and services, and others, as appropriate.

These contracts may not have a duration of more than one year, or to be the subject of an extension or revision of prices.

Article 9 Agreements between entities of the public sector When the Government used their own means to get features that constitute the object of the public contract, this action represents an internal operation within the framework of the rules and the operation of the public body concerned.

In accordance with this law shall be considered as own resources of the Administration societies or organisations with the entire share capital of public ownership, and that made the essential part of its activities with the entity awarded.

Article 10 contents of projects the projects of works of an amount superior to 600,000 euros must include a program of development of the work in time and optimal cost. And in the case of works subject to exploitation, paid, the projects must include economic and administrative studies with respect to the regime of use and the applicable rates.

Article 11 publication of bids and definitive


The tenders and the definitive agreed by the Government or by the boards of Directors and parapublic entities of public law, for all contracts included in the law on public contracts, when the amount of the contract or its modifications is greater than 7,500 euros, will make public official Gazette of the Principality of Andorra. In the case of the definitive must specify the contracting body, the form of contract, the type of contract, the identity of the successful bidder, the name and the location of the contract, the budget game, the price of the contract – which corresponds to the amount of the award of the contract or unit price of adjudication for contracts the object of which you determine, and the term of execution.

Article 12 spending authorization the authorization of the expenditure is competition: a) of the Government or the boards of Directors and parapublic entities of public law, for the expenses over 7,500 euros.

b) Of head of Government and Government Ministers, according to the budget section or the respective Ministry with regard to the budget of the general administration, and the directors or parapublic entities of public law with regard to the respective budgets for the cost less than or equal to 7,500 euros.

Article 13 authorisation of sanctions in application of article 65 of the law on the bases of the Tax Ordinance, from 19 December 1996, establishes that the fines, understood as a form of sanction, which exceed the amount of 7,500 euros must be agreed and imposed by the Government.

Article 14 Commitments of expenditure charged to future budgets The Government may prescribe long-term spending trends for supplies, provision of services, technical assistance, management of public services, leasing and other similar legal business. The amount of the commitments corresponding to each one of the future exercises may not exceed the following limits, that have been applied to the amount of each one of the chapters of the State budget of expenses approved initially by the General Council: In the year immediately following, 30% of the real income of the year 2013.

In the second exercise, 30% of the real income of the year 2013.

In the third exercise, 40% of the real income of the year 2013.

Item 15 Financing contracts with total payment of the price in a single payment at the time of the end and the reception in accordance with the work the Government is authorized to finance contracts with total payment of the price in a single payment provided for in article 16 of this law by the following options: a) the payment of the total cost of the contract of work mentioned in various deferred payments on monthly or annual payments from the moment of the termination and the reception in accordance with of the works, whether to tender the works, either to a third party which the tender of the works have been able to give the rights of payment, in accordance with the law 5/2008, of 15 may, accompaniment of the Bill to the budget 2008 on new forms of contracting and financing of public works and the law 55/2010 , September 22, to amend the law 5/2008, of May 15.

b) bidding and the award, if any, of the grant of the works and/or their exploitation within the framework of the law 5/2008, of May 15. The company awarded the concession will be subrogaria in the obligations of the general administration in the terms that hooking the concession contract.

c) the payment of the total cost of the contract of work mentioned in a single payment at the time of the end and the reception of the work in accordance with the tender of the works, financed by the coordination of credit operations, in accordance with the provisions of article 25 of this law. The Government can also use this option to finance, if necessary, as a bridge operation of the options of the sections a) and b).

Article 16 Works subject to new forms of contract authorises the Government to complete, within the framework of the new forms of contracting and financing of public works established in law 5/2008, of 15 may, accompaniment of the Bill to the budget 2008 on new forms of contracting and financing of public works, if necessary, the following projects:-project No. 2004-0000000003 "Sant Julià de Lòria Deviation"-project No. 2004-0000000005 "Dos Valires tunnel" in accordance with the sixth additional provision of law 5/2008, below are listed the paintings depicting the inventory of public works contracts financed by the procedure established in the law of reference that precise contractual modalities have been chosen, the legal regime of the contracts signed for the works completed in 2012 and the new proposed contracts , and the deadlines for financing of the projects.

Download the document Project 2004-0000000003 deviation from Sant Julià de Lòria, the project consists of the following phases, with a total amount of construction estimated at 92,563 thousand euros:-phase I (link with CG1/pont de Fontaneda-link avinguda Francesc Cairat/junction Street Isidro Valls) with a total amount of construction estimated at 22,374 thousand euros.

-Phase II (link avinguda Francesc Cairat/crossing the street avinguda Francesc Cairat link Valleys Isidro/Laurèdia square) with a total amount of construction estimated at 27,374 thousand euros.

-phase III (link avinguda Francesc Cairat/Laurèdia square-North of the tunnel of the rammed earth) with a total amount of construction estimated at 27,812 thousand euros.

-Phase IV (North of the tunnel of the rammed earth-link with CG1/pont Aixovall) with a total amount of construction estimated at 15,003 thousand euros.

The total amount of construction includes the cost of construction itself, the cost of financing during the execution of the works, the estimated cost of the revision of contractual prices, an estimate of the cost of liquidation and the cost of financing the revision of prices and of the settlement.

The annual costs of maintenance, maintenance and operation of the works they love each other in a 1.75% of the cost of the investment.

The Government has contracted the phases III and IV with the total payment of the price system in a single payment at the time of the end and the reception in accordance with the work, which is forecast to be in the month of December 2012 for both phases.


For phases I and II, the Government is planning to apply for the works by the system of concession of public works, according to the stipulated in the chapter of the law 5/2008, May 15, on the new forms of contracting and financing of public works, with the possibility that the company awarded the concession will be subrogui in the obligations of the general administration for phase III and/or IV in the terms that the parties in the contract of concession According to what is stipulated in article 15 of this law. The full completion of the diversion of Sant Julià is expected in a time of execution of the construction project of 30 months.

Article 17 Exceptions in the audit procedure in accordance with articles 33.1 and 37.3 of the general law of public finance and with article 27 of the law 93/2010, of December 16, of measures for the promotion of the economic and social activity, and of rationalization and optimization of the resources of the Administration, excepts of the procedure of prior audit or review the records relating to the following expenses 1. The ordinary costs of consumption of goods and services, and the staff costs of the training and improvement of personnel subconceptes and diets to training and improvement of personnel, less than 600 euros, respectively, in accordance with the Decree of 9-02-2011 to approval of the regulation related to the simplification of procedures of payments a little amount.

2. The costs of an amount greater than or equal to 600 and not over 7,500 euros of Chapter 2 "real Consumption flows", which must monitor in the phase of payment without prejudice to the provisions of section 9.

3. The costs over 7,500 euros of Chapter 6 "real Investments," Chapter 3 "financial expenses" and of Chapter 4 "current Transfers", which also must monitor in the settlement phase.

4. The costs of an amount greater than or equal to 600 and not over 7,500 euros of 16300 subconcepte, entitled "training and improvement of personnel" and the subconcepte called "diets to training and improvement of personnel", respectively, which also must monitor in the settlement phase.

5. The expenses of the chapter 1 "staff costs" in the concept of remuneration of staff in the initial budget, which will be accounted for at the time of payment in a single event that brings together the various phases of budget implementation called ACLOP (authorization, commitment, settlement, land use and cash payment) and are subject to the appropriate control checks prior to payments.

6. The expenses that originate payment orders to justify that they should monitor in the licensing phase and in the mandatory justification later.

7. With regard to the costs considered in the sections 1, 2, 3 and 4, do not be desagregar invoices that correspond to expenses of the same nature and acquire the same month for each budgetary exercise.

8. With regard to the costs considered in section 5, the complements of any nature not foreseen or planned so inadequate in the initial budget, Chapter 1, as well as the recruitment of personnel to fill vacancies and to provide services, require the existence of sufficient budgetary availability for their approval and are subject to a prior audit.

9. The Government can determine the regulations the expenses referred to in paragraph 2 that are repetitive or periodic and not have to monitor in the settlement phase once it has already been audited for prior initial spending way of the Act or the contract of which derived from or its modifications.

Article 18 transfer concession 1. Requited nominatives in the field of subconcepte according to economic classification of the budget are delivered as the affected entities the request.

So monthly, the Government communicates to the General Council the information concerning both the transfers delivered as the denegades demands.

Once approved the settlement of accounts of the beneficiaries of wire transfers nominatives of the competent bodies of these entities, and as long as they have not been committed in its entirety the budgeted expenditure, the Government can either request in these bodies that returned the income obtained from the transfer and not used during the budgetary exercise, or take into account the budget remaining to grant the subsidy next year through the reduction of the grant awarded by the amount corresponding to this budget remaining, or authorize the recipient entity to keep the income obtained from the transfer and not used during the budgetary exercise because it is not affected by Fund maturity differences between the rights and obligations during the year, as long as the Government can prove these cash needs and to finance negative cash remaining.

2. Aid and grants charged to the budget credits initials that have no registered assignment and that exceed the amount of 7,500 euros must be granted in accordance with the criteria of advertising, competition and objectivity, with the exception of the aid agreed by the Government in the concept of voluntary contributions by reason of natural disasters and aid in what, uest , you can not promote competition and that exceed the amount of 7,500 euros, which will be made public at the time of the award.

These grants can be: a) ordinary Subsidies: the Ministry conferred by the subsidy has to be established, before adopting the concessionary agreements, the regulatory bases of the concession; at least you have to fix what is the activity or the program object of the subsidy and what is the form of justification that the beneficiaries must be presented to prove the fulfilment of the purpose for which it has been granted the subsidy.

These grants are to deal with operating costs that involve a payment; in any case do not subsidize costs of depreciation or amortisation for the year.

b) capital Grants: the Ministry conferred by the subsidy must approve the investments that need to be done. The settlement of this grant only becomes effective with the presentation of the corresponding invoice or supporting documents. Is excused from this justification to the General Council.

3. capital transfers in the Commons are made in accordance with the terms established by the law of transfer in the Commons.


4. The Government published every month in the official bulletin of the Principality of Andorra all subsidies granted. You don't need the advertising in the case of grants nominatives in the initial budget and grants pertaining to departments and to the following budget concepts: Department of welfare, budget concepts 482-50, 482-60, 482-63, 482-65 and 482-90; The Department of management of health resources, budget concept 482-40; and the Labor Department, budget concept 482-65.

5. In application of article 14.1 of the law on creation of the Chamber of Commerce, industry and services of Andorra, on 3 September 1993, and of the additional provisions of the second and third of the law on the register of holders of economic activities, the 20th of December, 1995, establishes that the 16.67% of the funds generated by the tax on the register of holders of economic activities is transferred to the Chamber of Commerce , Industry and services of Andorra in order to finance their activities.

The payments of contributions are made on a quarterly basis, for quarters, and are calculated by applying the 16.67% revenue actually collected in the concept of the rate of holders of economic activities, during the budget year corresponding to the year 2012, and up to the maximum of the amount of the credits budgeted spending for the financial year 2013 on 41214 subconcepte Chamber of Commerce.

Article 19 grants for access to housing the Housing Department for the payment of the lease grants are awarded on the basis of the criteria and guidelines set out in the corresponding regulations, which must take into account priority the economic situation of the home that is the beneficiary. All demand denied it is reasoned manner on the basis of pre-established criteria.

Article 20 Assistance to facilitate access to a rental housing the Housing Department aimed to remove obstacles to the emancipation and easy access to rental housing are awarded on the basis of the criteria and guidelines set out in the corresponding regulations, which must take into account the family situation and economic priority of the individual beneficiary. All demand denied it is reasoned manner on the basis of pre-established criteria.

Article 21 Pensions the Pension Solidarity Fund, established in article 20 of the law on guarantees of the rights of persons with disabilities, of 17 October 2002, is set in the same amount as the minimum wage in force in the year 2013.

Article 22 financing of health costs, by the social security system, derived from the social care and social healthcare programs established in the law on guarantees of the rights of persons with disabilities, the financing of expenditure resulting from social and healthcare benefits healthcare strictly to support autonomy, in charge of social security, established in article 17 of the law on guarantees of the rights of persons with disabilities , on 17 November 2002, will be carried out in accordance with your affiliate scheme in the social security system according to the provisions of article 16 of the same law.

Article 23 the remuneration of staff 1. The remuneration of the head of Government Ministers, the head of the Cabinet of the head of Government, the Secretary general of the Government, of the Secretaries of State, other senior officials of the Government, the ambassadors, the management of public bodies, of the parapublic entities, of public societies, and of the personnel of the special relationship of the general administration cannot be subject to any increase in , in any circumstances, during the financial year 2013.

Similarly, during the same year, the remuneration of the members of the High Council of Justice, the magistrates, the magistrates, the Attorney-general, prosecutors, deputies of the president of the Court of Corts and the president of the High Court cannot be subject to any increase, in any circumstances.

2. The remuneration of the personnel of the general administration and the administration of justice cannot be subject to any increase, in any circumstances, during the financial year 2013, except for the premiums of the Government personnel assigned abroad.

3. The criteria relating to the complement of absorption, referred to the first transitional provision of the law of the public function, do not apply any increase.

4. supplementary benefits for early retirement and mandatory retirement (the latter understood as the sum of the Board in charge of the general administration and the Board in charge of the Caixa Andorrana de Seguretat Social) of the employees of the general administration, cannot increase with the consumer price index (CPI). In order to determine the correct application of the zero increase in the CPI, the Caixa Andorrana de Seguretat Social should inform the Government of the amount of the retirement pension that satisfies the staff in compulsory retirement situation within a period of 30 days from the entry into force of this law.

5. Paragraphs 2, 3 and 4 are applicable to public companies, in the public, parapublic entities and other public bodies, and autonomous entities which streams expenses are funded by the Government's current transfer.

6. The remuneration of the personnel of the general administration and the administration of Justice that will hire in 2013 will be scheduled in the salary tables of the law of the public function applied in the year 2012.

Article 24 recruitment of staff 1. During the financial year 2013 cannot create new places of civil servants or agents of the administration of indefinite.

2. During the financial year 2013 vacancies of the general administration that are generated, including retirements, they cannot be covered with external permanent, except for vacancies produced in the Special Corps of Police and court clerks.

The Minister responsible for finance, with the approval of the Minister, may authorize the coverage of external temporary staff vacancies for the projects that are strategically priorities. In these cases, merely cover vacancies with external temporary staff up to 10% of the seats.

Exceptionally, and to the needs deriving from compliance with international commitments acquired by the Principality of Andorra, you can authorize the hiring of temporary staff.


Also, in exceptional circumstances, it can authorize the hiring of temporary staff to cover vacancies generated in previous years and during the year 2013 in order to respond to the needs of staff in the employment of the teacher, professor, psychologist, specialist in the social field, social education, pedagogical technical specialist in the field of the school library and educational partner of the Ministry of education and youth , which are derived from the application of the legislation regulating the Andorran education system.

3. During the financial year 2013 medical terminations up to 10 days can not be covered with temporary staff external. The Minister responsible for finance, with the previous report of the State Secretariat of public function and with the approval of the Minister, may authorize the medical coverage of terminations of a duration of more than 10 days for the projects that are strategically priorities.

4. Paragraphs 1, 2 and 3 are applicable to the administration of Justice, in public companies, in the public, parapublic entities and other public bodies and independent institutions for the costs of which are funded by the Government's current transfer. In these cases, the references to the organs of the public administration are understood replaced by the competent bodies of the organisations that make up the budget of the State above.

5. The High Council of Justice, the public companies, public, parapublic entities and other public bodies must agree on a procedure for the recruitment of temporary staff similar to the provisions of paragraphs 2 and 3.

Third chapter. Article 25 financial operations borrowing Operations 1. Authorises the Government to, at the proposal of the Minister responsible for finance, confront the borrowing operations the following: a) Issue public debt or arrange credit operations to refinance or replace the authorized debt, formalized, willing and not willing on 31 December of the year prior to the year in which the law is in force.

b) Arrange credit operations by way of provision of guarantees by guarantee within the framework of the program of credits aimed at the privileged financing of companies and new business creation, innovation, and restructuring projects, to a maximum amount of EUR 12,500,000.

c) Arrange credit operations by way of provision of guarantees by means of an endorsement on the part of the program of rehabilitation of buildings for housing, a maximum amount of EUR 24 million, in accordance with the additional provision of law 93/2010, of December 16, of measures for the promotion of the economic and social activity, and of rationalization and optimization of resources for the Administration and with the Decree of March 16, 2011.

d) Arrange new borrowing operations for the financial year 2013 up to an amount of € 8 million to address needs of Treasury.

e) Issue public debt or arrange credit operations for an amount of 45,380,701.64 euros to finance the deficit in the year 2013.

f) Arrange new borrowing operations for the financial year 2013 to meet the credits approved in previous years and reconduïts in the year 2013.

g) Arrange credit operations in order to finance the payment of contracts with total payment of the price in a single payment at the time of the end and the reception in accordance with the work, in accordance with the provisions of article 15 of this law.

2. The authorized debt in 2012 and not formalized on 31 December of this year can be exploited in 2013, to finance the credits committed expenses that have not been able to make during the same exercise and that have been incorporated in the budget of the year 2013, in application of article 15.4 of the general law on public finance.

Article 26 guarantee Reserves and tanks comparable authorises the Government to, at the proposal of the Minister in charge of finance and with the preliminary report of the Institut Nacional Andorrà de Finances, determine the form of remuneration and other terms and conditions applicable to deposits made by financial institutions guarantee reserves and investment management companies of collective investment institutions.

Article 27 amendment of the first additional provision of the law 21/2006, of 14 December, on the tax on capital gains on real estate property transfer modifies the first additional provision in the following terms: "first additional provision the value of acquisition envisaged in paragraph 5 of article 8 has been updated by multiplying it by the following update coefficients, determined in function of the years in which the estate has been in the property of the tax obligation : a) 1.00 for 2012 b) 1.03 for 2011 c) 1.04 for the year 2010) 1.04 for the year 2009 e) 1.06 for the year 2008 f) 1.10 for the year 2007 g) 1.13 for the year 2006 h) 1.16 for the year 2005 and 2004) to 1.20 j) 1.22 for the year 2003 "Article 28 retirement point purchase price the purchase price of the retirement point for the exercise 2012 has been upgraded in the same percentage that the selling price of the point of retirement.

Article 29 amendment of the seventh additional provision of law 17/2008, of 3 October, of the social security system modifies the seventh additional provision in the following terms: "1. The technical coefficients regulated in article 202 for the retirement pension before the sixty-five years are as follows: age 58 59 60 61 0.65 0.58 0.51 Coefficient 0.72 62 63 64 65 2 0.79 0.86 0.93 1.00. The technical coefficients regulated in article 204 for the revaluation of the retirement pension are as follows: age Coefficient 1.04 1.08 65 66 67 68 69 1.00 1.12 1.16 70 71 72 1.24 1.20 1.28 "Additional Provisions First from the entry into force of this law, the legal interest is established in the 3.00%. In the event that the Government does not pay its suppliers within the deadlines established by law, will incorporate in its legal interests corresponding delay payment automatically.

Second

Authorized expenses charged to the budget credits have been extended to impute to the credits allowed by this law. If the budget has not extended the same concept that in the budget for 2012, the Ministry responsible for finance must determine the budget concept that should be charging the authorized spending. In this case, the Government informs the General Council of the decision taken.

Third modifies the point 2 of article 23 of the general law of the public finances, of December 19, 1996, which is worded as follows: "2. The project should include the determination of the specific revenue intended to finance the extraordinary credit, and they can be: the larger collection of income with respect to the envisaged; transfer of other credits that you love reduïbles; application of special contributions; new indebtedness; decrease of the Treasury; sale of real property; or within the framework of the law 5/2008, of 15 may, accompaniment of the Bill to the budget 2008 on new forms of contracting and financing of public works. The project must be accompanied by an explanatory report to justify the necessity and the urgency of carrying out the work or provide the service in question. "

Fourth is additional paragraphs 3, 4, 5 and 6 of article 36 of the general law of the public finances, of December 19, 1996, with the following wording: "3. The Government may adopt, by means of a regulation, annually and during the first quarter of the year following the year of budget closure, at the proposal of the General intervention with the prior approval of the Minister responsible for finance , a programme of budgetary control that determine or parapublic entities of public law, public societies participated by the general administration with impact on public finance and private entities that receive grants, loans, guarantees and other financial support by the general budget, which are subject to budgetary control, as well as the type and extent of control to which they are subject.

4. La Caixa Andorrana de Seguretat Social is subject to budgetary control on the part of the General intervention and, therefore, fall within the scope of the annual budgetary control programme referred to in point 3.

5. The control of economic rights or of income within the framework of budgetary control refers to the control inherent in the making of reason in accounting and later control is carried out through the permanent financial control, the extent of which is determined by the regulations. The General intervention can set specific checks back on certain types of income payments.

6. The audit of the returns of income fall within the scope of the budgetary control of the costs. "

Fifth in the event that, at the end of the year 2012, the consumer prices index was negative, it is taken as a reference value for the year 2012 0%.

Sixth authorises the Government to regularize within a period of two years-2012 and 2013-participation fees transferred to the Commons according to the amounts liquidated in the budgets of the general administration of the years 2007, 2008, 2009, 2010 and 2011 for transfers in the Commons of the fingers years, depending on the exact figure of the income corresponding to the years mentioned, when the General Council approved the settlements of budgets at the proposal of the Court of accounts and will know the exact figure of the income corresponding to the digits years.

Seventh financial benefits paid by the Andorran Social Security the amount of which once deducted the contributions of the insured is the same as or higher than the official minimum wage established by the year 2013, do not appreciate in the year 2013.

Eighth from the entry into force of this law until the entry into force of the law of the budget for the year 2014 is on hold the update or the hotfix on the rise of income of all contracts of lease of urban properties, both for housing that are intended for the exercise of an activity of trade, industry, professional, educational or of any other kind , and also of contracts of lease of lands for a use different from the agricultural exploitation, forest or terracing. This suspension also applies to contracts of lease of garages and parking spaces.

Ninth is adds the section 5 of article 25 of law 93/2010, of December 16, of measures for the promotion of the economic and social activity, and of rationalization and optimization of the resources of the Administration, with the following wording: "5. Paragraph 4 of this article is not applicable to the recruitment of agents of the administration of possible character for work or services in order to respond to the needs of staff in the teacher jobs , professor, psychologist, specialist in the social field, social education, pedagogical technical specialist in the field of the school library and educational partner of the Ministry of education and youth, which are derived from the application of the legislation regulating the Andorran education system. "

Tenth the Government, exceptionally, apply to the Audit Office the Bill of general budget for the financial year 2013 without having it included the budget of the Collective management of copyright and neighboring rights.

Accordingly, the Government, exceptionally, apply to the Audit Office the project of the budget for the financial year 2013 for this entity of public law, which has a null in the result of the Government budget, separately and later to the rest of the Bill of the general budget for the financial year 2013, and in any case before 31 December 2012.

Eleventh modifies the article 197 of the law 17/2008, of 3 October, of the social security system, which is worded as follows: "in the event that the insured person meets the requirements regulated in article 195, the payment of the share capital is to return to the insured the updated quotes up to the year 2012 in accordance with the CPI. These quotes do not appreciate during the financial year 2013.

To update the previous monthly payments in the year 1998, the average of the CPI French and Spanish. "

Final provision this law shall enter into force the day after being published in the official bulletin of the Principality of Andorra.

Casa de la Vall, 13 December 2012 Vicenç Mateu Zamora Syndic General


We the co-princes the sancionem and promulguem and let's get the publication in the official bulletin of the Principality of Andorra.

François Hollande Joan Enric Vives Sicília and President of the French Republic and the Bishop of Urgell Co-prince of Andorra Co-prince of Andorra summary table of project budget 2013 2013 income Budget government economic Classification-concepts (euros) 1 direct Taxes 72,231,388.69 1 0 1 0 0 72,209,088.69 2,469,492.21 on income capital gains capital gains/Societies/1 0 1 1 0 3 57,619,116.40 economic activities tax on income of non-residents 12,120,480.08 22,300.00 1 2 2 1 2 direct taxes direct taxes 22,300.00 2

Indirect taxes 262,213,744.81 2 0 2 0 0 5,695,857.00 URact.jurid.doc trans on transmissions and patrim. interviews 2 1 5,695,857.00 On the 254,460,081.81 consumption Tax 2 1 0 92,422,552.81 2 1 2 13,289,623.29 2 1 1 general indirect services Consumption On the production 1,574,995.23 2 1 4 50,796,873.96 2 1 3 excise On outdoor traffic 96,376,036.52 2,057,806.00 2 2 2 2 0 2 1 5 0.00 Canon about the game On the game 2,057,806.00 3 fees and other income
3 0 3 0 0 11,082,305.00 Rates 20,464,885.73 rate of economic activities 4,619,086.01 3 0 1 3 0 4 3 0 3 4,455,364.99 vehicles rate judicial Rate 3 0 6 notarial Fee 706,917.00 Fee 447,967.00 brands 0.00 3 0 7 3 1 852,970.00 Rate applications providing services 3 1 0 3 1 1 35,116.27 Licenses 5,642,706.98 legalisation of documents , permissions and authorizations 452,837.71 3 1 2 3 1 4 3 1 3 44,686.77 Certificates 23,045.93 health services school 310,894.00 Registration 3 1 6 3 1 5 1,410,504.00 Passport Cards in registry 1,013,767.96 597.88 3 1 8 3 1 9 3 1 7 digital cartography Use 0.00 Inspections other services 2,351,256.46 596,173.92 3 2 0 3 2 sales of goods sales of own publications Printed 3 2 3 3 2 1 17,585.34 374,035.41 Photocopies and other 3,780.24 repografia 3 2 prod.
4 mapping and aerial photography 38,627.48 42,159.71 95,286.30 3 2 7 3 2 9 3 2 6 diverse Health Products Documentation Other 24,699.44 assets 152,471.74 7,944.13 3 3 3 3 1 3 3 0 Refunds closed exercises 144,527.61 2,991,228.09 other income 3 4 0 3 4 streams budget Sanctions 2,192,031.05 0.00 0.00 3 4 2 3 4 3 3 4 1 Files unforeseen damages and Fees 799,197.04 4 3 3 4 4 4 0.00 0.00 requited Auctions Grants the outside 4 4 4 3 0 0.00 0.00 Safety Grants of emprese Públ. And other Ent. Públ.
0.00 0.00 other public entities 4 4 9 4 8 4 8 9 Other current transfers abroad 0.00 0.00 5 capitalizations 5 1 8,915,914.18 int. advances and loans 21,632.66 5 1 8 in instit. non-profit 21,632.66 Int.de 5 2 deposits and bank accounts 5,211.34 5,211.34 Produc.de 5 3 5 2 1 deposit Interests distribution of results 8,832,786.32 8,832,786.32 5 4 5 3 0 results Distribution property Income 56,283.86 5 5 5 4 1 56,283.86 Rentals and concessions product aprof. 5 8 5 5 0 0.00 0.00 special administrative Concessions late payment penalty 5 8 0 0.00 0.00 0.00 late payment penalty 5 9 other revenue from real property investment Income 5 9 0 0.00 8 8 1 53,207.26 financial assets sale of oblig. And good outside of S.P. 10,600.00 10,600.00 short-term Reintegr 8 2 8 1 0. loans in the medium and long term loans SP 8 2 1 0.00 0.00 Reinteg 8 3. loans out SP 8 3 1 42,607.26 loans to medium and long term financial Liabilities 9 42,607.26 608,784,566.70 9 0 9 2 9 0 0 563,403,865.06 Public 563,403,865.06 public debt Debt loans received abroad 45,380,701.64 Loan 9 2 0 c/t 9 4 9 4 1 0.00 0.00 45,380,701.64 private entities Deposits TOTAL Deposits income public sector Budget 972,663,707.37 BUDGET 2013 economic Classification budget of the Caixa Andorrana de Seguretat Social-CASS (thousands of euros) expenditure budget

Staff costs 1 100 basic Remuneration 4,771.86 sponsors and other remuneration of senior posts and 110 130 3,615.65 97.71 basic Remuneration fixed basic remuneration of staff temporary staff 410.43 163 589.40 social security Payments 160 social expenditures of staff 2,770.79 services and goods consumption 2 58.67 202 Rent of buildings and other constructions 296.59 206 computer equipment rental 68.11 Rental 209 other tangible 8.98 210 repair and maintenance of land and natural goods 3.63 212 Repararació and conservation of buildings and other constructions 14.03 213 repair and maintenance of machinery, installations and equipment 155.74 214 repair and maintenance of transportation equipment 215 3.23 repair and maintenance furniture and computer equipment repair and maintenance 216 60.58 effects 739.36 220 221 222 234.79 95.13 Office Equipment Supplies Communications 71.43 223 224 225 20.75 46.62 Transport insurance premiums Taxes 226 227 138.92 126.73 other services work carried out by other companies 677.86 230 Refunds of diets 8.32 3 financial expenses
banking services 320 25.43 7.26 349 18.16 banking services 4 421 198,146.00 general disease Benefits requited 423 424 71,745.53 126,143.15 old age benefits family benefits 243.32 482 families and institutions without profit 14.00 operating expenses 205,714.08 6 real Investments 827.01 550.00 603 Machinery, installations and equipment and Furniture 605 30.00 3.00 612 buildings and other constructions 20.00 613 Machinery , facilities and equipment and Furniture 615 616 20.00 44.00 equipment for information processes 143.11 50.00 640 intangible fixed assets investment Costs 566.90 500.00 827.01 550.00 8 811 35,698.67 financial assets in medium and long term 32,572.75 831 loan to medium and long term off SP 3,125.92 variation of financial assets and liabilities Total 35,698.67 242,239.76 550.00 Revenue Budget expenditure budget 1 Imp. 195,446.52 121 Contributions social contributions, direct and general disease branch 123 98,513.77 Quotes 96,932.76 2,385.49 other income tax and old age branch 3 Refunds Refunds 332 331 general branch 1,947.49 benefits of 341 345 201.00 Surcharges 201.00 retirement branch other income benefits 4 421 36,732.67 requited 36.00 general 423 30,033.20 disease For old-age benefits 6,456.15 424 For family benefits 243.32 5 capitalizations 524 3,111.65 interests of bank accounts 15.86 537

Interests and dividends of assets of the reserve fund 862.62 542 541 property Rentals 2,155.70 Income 77.47 real estate consumption 8 financial assets 2,663.42 831 reimbursement of loans and advances Total income 240,339.76 budget 2,663.42 S.P. out budget of the Andorran National Institute of finance-INAF (thousands of euros) expenditure budget 1 1,563.48 staff costs 100 Board of Directors the remuneration of temporary staff Remuneration and other 120 101.00 basic social security Payments 160 1,212.94 175.94 163 Social Costs of staff 73.60 2 Consumption of goods and services 997.07 202 buildings and other constructions 212 102.97 repair and maintenance of buildings and other constructions 3.20 213 repair and maintenance of machinery, installations and equipment 215 1.10 repair and maintenance of furniture and effects 216 0.40 repair and maintenance of computer equipment 52.05 219 repair and maintenance of other fixed assets Office Equipment 220 0.50 15.60 221 222 224 29.50 Communications 9.60 Supplies insurance premiums Taxes 225 226 227 28.20 6.30 68.90 services work carried out by other companies 642.75 231 36.00 Locomotion 3 340 384.50 financial expenses interest on deposits 384.50 operating expenses 2,945.05 6 603 452.59 real Investment Machinery, installations and equipment and Furniture 605 606 19.44 12.15 equipment for information processes 21.00 640 investment Expenses Total 400.00 intangible fixed assets 452.59 3,397.64 Revenue Budget expenditure budget 3 fees and other income 51.00 311 Licenses , permits and authorisations 25.00 321 26.00 Rates 5 capitalizations 531 884.15 884.15 deposits interests 8 remnants of 870 Total 2,462.49 2,462.49 Treasury Treasury budget Incorporating revenue remnants 3,397.64 budget of the Andorran Health Care Service-SAAS (thousands of euros) Multi-annual expenditure budget 1 Basic Salaries and other staff costs 34,870.38 29,767.02 110 130 basic social security Payments 160 temporary staff Remuneration 145.50 163 4,336.19 social expenditures of staff 621.67 2 consumption of goods and services 17,705.02
202 1,050.30 203 449.28 natural land and property rentals Rent of machinery, installations and equipment 213 10.07 repair and maintenance machinery, installations and equipment repair and maintenance of computer equipment 657.03 216 218 738.39 repair and maintenance of medical apparatus and instruments 556.55 220 221 222 11,070.56 193.58 Office Equipment Supplies Communications 290.00 223 224 225 91.45 Transport 350.26 1,050.30 insurance premiums Taxes 23.00 226 227 50.41 services work carried out by other companies 3,142.49 229 230 0.00 weaknesses or Unforeseen
Reimbursement of per diem Expenses 349 231 0.00 81.95 Locomotion 42.00 42.00 3 Other financial expenses financial negative Differences 0.00 change 350 4 cost accounts requited 799.82 472 requited to private companies 799.52 482 requited to non-profit institutions 53,417.22 1,050.30 operating expenses 1,790.00 0.30 real Investments 6 602 buildings and other constructions 0.00 0.00 investment projects and studies 609 612 buildings and other constructions 100.00 613 Machinery , facilities and equipment transport Equipment 15.00 614 850.00 615 and 616 391.00 Furniture equipment for information processes 135.00 619 Other fixed assets intangible fixed assets investment Expenses 299.00 640 0.00 1,790.00 Total expenditure budget revenue Budget 55,207.23 1,050.31 4 current Transfers 12,079.47 411 Other grants from the administration of the State 12,079.47 5 capitalizations 41,337.75 570 results of business operations 41,337.75 capital Transfers 7 761 1,790.00 Ministry of health 1,790.00 55,207.23 income budget Total Budget of Telecommunications in Andorra-STA (thousands of euros) Multi-annual expenditure budget 1 staff costs 11,986.89 21.60 110 basic Salaries and other 130 9,236.81 fixed basic remuneration of staff and other temporary staff social security Payments social benefits 266.89 1,404.09 370.12 160 161 163 social expenditures of the personal Consumption of goods and services 30,945.06 15,283.13 2 708.98 21.60 202 Rents buildings and other constructions 55.26 44.25 210 Repair and maintenance conservation 8,522.38 10,608.14 220 office supplies 95.68 221 222 223 109.48 105.60 10.32 Transport Communications 1,456.74 streams Supply 224 225 226 1,820.05 395.20 403.20 insurance premiums Taxes other services 726.80 73.00 227 work carried out by other companies 4,280.84 3,956.79 8,146.75 17.15 228 229 telecommunications operators Supplies destined for sale 230 5,176.26 75.00 reimbursement of per diem Expenses 349 144.10 211.73 0.00 5.21 Locomotion 231 3-4 Other financial expenses financial 211.73 requited 492 201.73 0.00 Transfers streams to other organizations 201.73 43,345.41 15,304.73 operating expenses 6 real Investments 27,380.97 14,961.10 1,469.00 602 603 Buildings and other constructions machinery and facilities 16,725.58 13,985.00 604 605 40.00 transport equipment Furniture and kitchenware 25.00 606 equipment for information processes 8,820.40 640 intangible fixed assets capital Transfers 7 750 301.00 7,000.00 0.00 transfers of capital in financial assets 8 800 12,500.00 0.00 7,000.00 Government Acquisition debt short-term debt Acquisition SP 801 3,500.00 public sector long term Deposits 46,880.97 14,961.10 investment Expenses 840 9,000.00 0.00 Total expenditure budget revenue Budget 90,226.39 30,265.82 5 capitalizations 81,969.43 500 titles and interests of the State 550.05 520 interests of deposits and bank accounts 691.25 turnover to 560 customers 60,321.14 Billing 20,407.00 operators 561 8 800 8,256.95 financial assets Transfer debt short term debt long term Alienation SP SP 801 Total income 90,226.39 budget 8,256.95 budget of Forces Elèctriques d'Andorra-FEDA (thousands of euros) budget of Ments expenses 1 110 basic Salaries and other staff costs 5,893.35 4,891.19 130 permanent basic Remuneration and other temporary staff 23.73 160 161 163 146.25 695.65 social security Payments social benefits social Costs of staff 136.54 2 40,347.00 5,053.95 services and goods consumption 202 Rent buildings and other constructions 26.13

212 108.00 buildings and other constructions machinery, installations and equipment 550.38 271.60 1,503.58 1,768.48 213 214 215 30.00 transport equipment furniture and utensils computer equipment 220 216 6.00 305.40 239.49 Office supplies 114.00 221 222 223 180.67 Communications 101.34 63.33 15.60 Transport streams Supplies 224 225 226 639.59 358.01 482.55 1,974.03 insurance premiums Taxes other services 498.99 227 work carried out by other companies Supply 230 35,315.07 228 568.70 271.00 reimbursement of per diem Expenses 3 231 1.60 7.41 Locomotion 310 330 738.03 Loan Interest 740.17 financial interests of accounts 46,980.52 5,053.95 operating expenses 28,953.33 65,968.01 2.14 real Investments 6 600 land and natural goods 6,000.00 602 603 1,100.00 2,400.00 constructions machinery, buildings and other facilities, and equipment 20,551.81 60,847.81 604 605 70.00 280.00 transport equipment furniture and office equipment computer Material 606 10.00 40.00 200.00 800.00 640 intangible fixed assets 1,021.52 1,600.20 7 1,828.87 capital transfers capital Transfers 750 1,828.87 investment Expenses
9 30,782.20 65,968.01 financial liabilities 2,520.29 2,240.16 913 940 Deposit Refund loan amortization 280.13 variation of financial assets and liabilities Total 2,520.29 80,283.02 71,021.96 Revenue Budget expenditure budget 5 capitalizations 60,228.96 530 572 41.89 573 60,104.41 services bank accounts other income 82.66 9 20,054.06 19,775.00 financial liabilities long-term Loan 913 940 Deposits received 279.06 variation of financial assets and liabilities Total 20,054.06 income budget 80,283.02 budget of the training school of sports and Professions Mountain-EFPEM (thousands of euros) Budget of expenses 1 110 128.02 staff costs Salaries and other remuneration fixed staff (bru) social security Payments 160 111.81 2 169.32 services and goods consumption 16.21 215 repair and maintenance, furniture and equipment repair and maintenance 216 0.05 effects 0.30 220 221 222 1.95 1.70 Supplies Office supplies Communications 1.43 223 224 226 2.90 0.50 Transport insurance premiums other services 227 1.00 work carried out by other companies Refund 230 158.79 231 0.30 diets Locomotion 0.40 3 financial expenses financial expenses Operating Expenses Other 349 0.30 0.30 297.64 6 605 and 606 1.60 2.00 real Investment Furniture equipment for processes of 0.40 information investment Expenses Total expense budget 2.00 income Budget 299.64 3 fees and other income 173.46 310 315 320 14.13 accredited Validation Certificates 0.00 154.28 courses School Enrolment examination Rights access Testing 330 325 326 1.78 3.26 sports educator Cards act. Natural environment 0.02 4 requited 94.00 409 grants from the administration of the State capital Transfers 7 94.00 709 2.00 2.00 state capital transfers 8 financial assets 30.17 30.17 Total cash Remaining 870 income budget 299.64 budget of the Institute of Andorran Studies-IEA (thousands of euros) Budget of expenses 1 110 739.45 staff costs Salaries and other remuneration of permanent 614.51 130 Remun. Bàsiq. And others, ADM. agent Character eventual social security Payments 160 26.28 98.66 2 consumption of goods and services 182.93 202 Rent buildings and other constructions 22.74 213 repair and maintenance machinery, installations and equipment computer equipment repair and maintenance 216 4.01 4.50 219 repair and maintenance of other fixed assets Office Equipment 220 2.18 9.56 221 222 223 224 0.50 11.60 Supplies 16.73 Communications Transport insurance premiums 2.11 226 227 31.28 services work carried out by other companies Refund 230 69.43 231 2.75 diets Locomotion 5.55 3 330 0.60 financial expenses interest on current accounts Other financial expenses 349 0.00 0.60 922.99 operating expenses Total expenses budget 922.99 Budget of income 4 Total 922.99 400 922.99 Requited current Transfers income budget 922.99 budget of the Residencia Solà d'enclar (thousands of euros) Budget of expenses 1 110 1,005.27 staff costs Salaries and other remuneration fixed basic Remuneration 130 846.86 staff temporary staff social security Payments 160 18.01 125.41

Social Costs 15.00 staff 163 2 consumption of goods and services 202 447.74 203 116.24 constructions and other buildings for rent Rent of machinery, installations and equipment 213 41.03 repair and maintenance machinery, installations and equipment 220 38.00 office supplies 207.52 Supplies Communications 221 222 224 3.76 3.44 insurance premiums Taxes 225 226 227 0.80 0.45 12.65 services work carried out by other companies Other financial expenses financial expenses 3 349 0.63 23.83 0.63 operating expenses
1,453.64 6 real Investments 58.16 612 buildings and other constructions 21.84 613 machinery, installations and equipment and Furniture 615 616 29.31 6.00 equipment for processes of information investment Costs 1.00 58.16 Total expenditure budget 1,511.79 Budget of income 4 requited 404 927.54 Other subsidies from the administration of the State 927.54 5 capitalizations 550 446.71 result of business operations 446.71 7 58.16 58.16 capital transfers capital Grant 700 8 financial assets 79.38 870 Remnants of Treasury
Total income 1,511.79 budget 79.38 budget of the University of Andorra (thousands of euros) expenditure budget 1 Basic Salaries and other staff costs 100 1,792.53 110 105.49 basic Remuneration and other high-ranking personnel Remuneration remuneration of contractual personnel salaries and other 130 1,164.16 basic 261.34 163 234.67 social security Payments 160 fixed costs of training and improvement of the personal Consumption of goods and services 910.07 26.88 2 current 202 Rent buildings and other constructions 10.01 213 repair and maintenance machinery, equipment and installs 215 72.24 repair and maintenance. Furniture and effects 0.36 220 221 222 39.63 62.11 Supplies supply and other Material Communications 12.11 224 223 226 17.91 8.20 Transport insurance premiums other services 227 52.65 work carried out by other companies refund of 230 620.34 231 4.00 diets

Locomotion and movement of staff financial expenses Other financial expenses 349 3 10.50 1.30 1.30 4 482 76.97 currents Transfers to non-profit institutions 76.97 operating expenses 2,780.88 6 605 and 606 10.30 Furniture 30.00 real Investment Facilities for information processes 12.40 608 Other fixed assets intangible fixed assets investment Cost 7.30 30.00 640 0.00 Total expenditure budget revenue Budget 2,810.88 3 547.01 license plate fees and other revenue 311 520.21 rights 313 319 0.18 Certificates, courses and other services 320 25.94 sign up/0.68 Documentation 4 requited 2,219.16 2,146.63 72.53 other Subsidies requited 400 440 520 14.71 capitalizations Other financial income 5 541 0.40 14.31 Rentals 7 702 30.00 capital transfers capital Subsidies HALF Total revenue budget 30.00 2,810.88 budget of the National Youth Forum in Andorra-FNJA (thousands of euros) expenditure budget 2 consumption of goods and services 34.96 209 other Rental 212 0.90 tangible assets repair and maintenance. Buildings and other constructions 0.20 213 repair and maintenance of machinery, installations and equipment 215 0.30 repair and maintenance of furniture and effects 216 0.30 repair and maintenance of computer equipment Office Equipment 220 0.30 0.26 221 222 223 7.15 Supplies Communications Transport insurance premiums 0.15 1.73 224 226 227 0.30 14.97 services work carried out by other companies 230 231 1.50 1.50 Locomotion diets repayments 5.40 3 Other financial expenses financial expenses Operating Expenses 349 0.30 0.30
real furniture and kitchenware 605 1.37 Investments 6 35.26 1.21 608 Other fixed assets intangible fixed assets investment Costs 0.10 640 0.06 1.37 Total expenditure budget 36.63 Budget of income 4 requited 402 34.96 Other subsidies of the State 34.96 7 740 1.67 capital transfers to Other State subsidies Total revenue budget 1.67 36.63 budget of the radio and television of Andorra , SA-RTVASA (thousands of euros) Budget of expenses 1 110 2,174.30 staff costs Salaries and other remuneration of permanent 1,861.39 140 Other production staff own social security Payments 160 32.32 163 274.59 social expenditures of the personal Consumption of goods and services 2 6.00 202 1,217.92 203 161.28 buildings and other buildings for rent Rent of machinery, installations and equipment 127.57 204 transport rental 13.78 208 213 69.37 Services Rental machinery and facilities and equipment
214 90.25 repair and maintenance. 216 12.00 transport material repair and maintenance of computer equipment Office Equipment 39.36 220 221 222 223 66.52 Communications 111.32 streams Supply 11.64 Transport 0.61 224 225 226 2.21 34.28 insurance premiums Taxes other services 397.57 227 work carried out by other companies Refund 3.00 3.00 230 74.16 231 financial Charges 3 diets Locomotion 330 349 0.00 3.00 accounts interests Other financial expenses operating Costs 3.00 3,395.22 6 real Investments 613 240.00 Machinery 87.73 equipment, facilities and transport Material 614 615 616 30.00 0.00 and Furniture equipment for information processes 12.00 619 Other fixed assets intangible fixed assets investment Costs 99.27 640 11.00 240.00 Total expenditure budget 3,635.22 Budget of income 4 requited 2,945.22 443 Of the general administration 2,945.22 5 Capitalizations Advertisement 551 450.00 450.00 7 transfer of 743 240.00 capital to public companies and other public bodies Total income 3,635.22 budget estimate of 240.00 Ranchers of Andorra , SA (thousands of euros) Budget of expenses 1 110 29.14 staff costs Salaries and other basic personal social security Contributions the remuneration of contractual 160 25.35 3.79 2 consumption of goods and services 1,484.10 1,402.20 Supplies Office supplies 220 225 226 221 11.50 0.90 Taxes other services 227 2.00 work carried out by other companies 65.50 231 locomotion, and displacement of staff financial expenses Other financial expenses 349 0.40 3 2.00 0.40 Total expenditure budget revenue Budget 1,513.64 3 fees and other revenue 1,430.50 1,416.00 Sales 300 310 General Services 14.50 4 requited 420 83.14 83.14 Government 1,513.64 income budget Total Budget of Andorra Turisme, s.a.u. (thousands of euros) expenditure budget 1 1,174.46 staff costs 110 basic Remuneration and other contractual staff 130 967.84. rowing Remun. Bàsiq. And other, agent ADM. eventual social security Payments 160 4.58 Character 163 150.88 Social Costs of the personnel 15,460.24 services and goods consumption 2 51.16 202 Rent buildings and other constructions 90.00 208 213 33.34 Services Rental repair of machinery, installations and equipment 220 13.32 office supplies 21.62 221 222 223 35.14 61.05 5.74 currents Supplies Communications Transport insurance premiums 224 225 226 227 14,946.97 2.84 3.00 Taxes other services work carried out by other companies 91.10 230
Reimbursement of per diem Expenses 349 5.00 66.13 90.00 Locomotion 231 financial financial expenses 3 Other operating expenses 113.80 16,639.70 real Investments 5.00 6 603 machinery, installations and equipment and Furniture 605 5.00 616 11.00 ́informació 640 17.52 processes equipment intangible fixed assets capital Transfers 7 700 80.28 0.00 0.00 investment Expenses to the State Total 113.80 16,753.51 Revenue Budget expenditure budget 4 requited 400 16,231.86 16,231.86 State 5 Capitalizations 479.00 500 Income
capital Transfer 7 479.00 42.65 700 government Capital Grant 42.65 8 financial assets Total 0.00 0.00 remaining budget of 870 Treasury income 16,753.51 budget of the waste treatment Centre (thousands of euros) Budget of expenses 1 110 basic Salaries and other staff costs 962.63 817.14 130 permanent Remun. Bàsiq. and other, agent ADM. eventual social security Payments 160 3.45 Character 163 118.62 social expenditures of the personal Consumption of goods and services 2 23.41 203 3,386.67 Rent of machinery, installations and equipment. 204 transport equipment rental 2.76 0.00 212 repair and cones, buildings and other constructions 20.68


213 Rep. and conserv.de machinery and facilities and equipment 580.76 216 repair and maintenance of computer equipment Office Equipment 220 4.20 7.13 221 222 400.69 224 11.36 Communications streams Supplies insurance premiums 143.04 117.22 225 226 227 31.87 Ceded other services work carried out by other companies financial Expenses 2,066.97 2,716.40 2,694.00 loan Interests 3 310 330 current account Interests Other operating expenses financial expenses 349 0.00 22.41 7,065.70 6 real Investments 655.53 612 buildings and other constructions
650.03 615 and 616 2.00 Furniture equipment for processes of information investment Costs 3.50 655.53 9 financial liabilities short term loans Repayment 912 913 242.48 2,317.80 capital Repayment loan 2,075.31 variation of financial assets and liabilities Total 2,371.80 10,039.03 Revenue Budget expenditure budget 5 571 572 capitalizations 757.25 Sales 10,039.03 4,354.98 services other revenue Total revenue budget 573 4,926.80 10,039.03 Budget Andorra development and investment , SAU-ADI, SAU (thousands of euros) Budget of expenses 1 110 basic Salaries and other staff costs 254.59 217.11 social security Payments 160 163 31.48 social expenditures of staff 891.79 services and goods consumption 2 6.00 202 Rents buildings and other constructions 220 221 222 0.00 0.00 3.50 5.00 Office Equipment Supplies Communications 223 104.24 225 226 118.55 1.00 Transport Taxes 227 other services work carried out by other companies 659.50 4 current Transfers current Transfers to 472 50.00 other agencies operating Costs 50.00 1,196.38 6 real Investments 606 2.00 2.00 information processes equipment investment Costs 2.00 Total expenditure budget 1,198.39 Budget of income 4 requited 443 1,191.39 to public companies and other public entities 1,191.39 5 capitalizations 5.00 550 result of commercial transactions at 2.00 capital transfers 7 743 5.00 public companies and other public bodies 2.00 8 811 Total 0.00 0.00 Remaining financial assets cash income 1,198.39 budget expenditure budget 2013 functional classification-programs (euros) 0 public debt and financial operations 592,456,579.70 00 public debt and financial operations 592,456,579.70 001 Public Debt of the State 580,407,440.71 0001 public debt of the State 580,407,440.71 002 financial operations 12,049,138.99 0002 financial operations 12,049,138.99 1 general Services 39,235,397.38 11 of the 112 2,313,864.99 State of 2,313,864.99 Government 2,313,864.99 Government general Administration Activities 16,526,556.82 1121 12 121 General administrative management support Services 7,399,094.84 1211 1212 4,899,502.30 government administrative Infrastructure
2,499,592.54 122 Other 1221 2,646,543.62 Administrative Services 2,318,291.14 services 328,252.48 Publications 6,480,918.36 public function 1222 123 1231 Organization of human resources 6,480,918.36 13 6,274,014.61 1,827,545.15 1311 administration 131 foreign management and General Services 1,827,545.15 3,602,179.14 133 132 diplomatic Action 3,602,179.14 1332 1321 844,290.32 diplomatic relations international cooperation working community of the Pyrenees 182,295.31 1333 contribution to international initiatives 661,995.01 14 14,120,960.96 142 Justice Administration of Justice 10,792,820.94 justice agencies 1421 1422 7,852,233.41 legal medicine 1423 331,111.31 judicial Infrastructures and forensic 2,609,476.22 143 3,328,140.02 penitentiary prison 1431 3,328,140.02 2 civil protection and public safety 21,970,201.14 Safety 21,970,201.14 Safety 221 22 civil and public order public safety 21,970,201.14 Prevention and extinguishing 2212 2211 15,838,000.91 › 5,905,604.82 fire 226,595.41 2214 civil protection 3 social action: social Protection 31 313 19,054,709.44 22,627,979.67 protection and promotion Programs of prevention and integration 3,275,548.58 3131 Childhood , Youth and family 722,486.54 3132 3133 2,092,880.40 314 460,181.64 Disabilities healthcare action with civic 325,000.00 national and international Collaborations 3141 316 325,000.00 labour relations and immigration Management and General Services 3161 3162 3,878,711.95 3,087,297.82 573,531.73 prevention and control risk and Detection 3165 317 217,882.40 Town 11,575,448.91 11,575,448.91 Welfare social policies and social Promotion 32 3171 3,573,270.23 321 educational Promotion 2,483,379.60 3211 scholarships and grants to students 2,483,379.60 322 1,089,890.63 3221 Housing Policy Housing Policies 1,089,890.63

4 production of social public goods 159,434,276.72 41 57,665,806.13 Health 56,482,132.21 Health Administration 411 4110 4111 SAAS funding 3,191,219.27 service management 13,984,530.47 4112 4113 4114 154,764.38 194,476.86 medical Transport International Partnerships health services Planning 239,835.15 4115 4116 21,150.00 management model and management of information and communication 63,489.95 38,632,666.13 public health 412 4118 CASS finance 4121 1,183,673.92 Drugs health products and food safety services 319,838.65, 4123 186,260.07 4128 Vigil. púb health. and inform. sanit. and sociosanit.
4129 56,952.42 620,622.78 64,259,421.13 prevention and Education Promotion education administration 42 421 4,391,664.20 school 59,573,432.65 Education 4,391,664.20 422 Infrastructures 4212 4221 us. mater., compulsory, baccalaureate and form. Prof. 4222 2,035,591.61 3,746,929.63 51,805,778.37 specialized Education University education 4223 4224 teaching, adult education 1,047,010.80 938,122.24 294,324.28 Youth with educational institutions Agreements 4226 423 4231 Promotion of youth 294,324.28 11,191,992.83 Sports 11,191,992.83 sports and physical education 43 431 4311 and 4312 4313 4,659,637.64 1,562,730.82 sports Infrastructure Services Support sports 1,516,577.22 sports organizations support Community Welfare 44 4314 3,453,047.15 441 20,129,987.13 2,267,445.44 2,267,445.44 management and General Services Administration 4411 442 environmental management and control 15,451,925.85

4420 data management and environmental parameters 4421 393,814.72 plan 5,313,782.12 9,744,329.01 waste management 4422 443 444 1,638,135.94 1,638,135.94 natural Heritage 4431 heritage management management of environmental quality 763,729.90 4441

Monitoring of environmental quality 763,729.90 445 Prevention, monitoring and control of the environment 8,750.00 Salubrit 4451. environment and cond. that may affect the health 8,750.00 6,187,069.50 Culture 2,127,056.72 45 451 general Management and General Services Administration 4511 1,280,050.56 2,278,687.69 847,006.16 Cultural Infrastructure 4512 4521 452 Cultural Heritage research, diffusion 4522 1,737,674.97 cultural heritage conservation management of 541,012.72 files 446,284.18 Library 446,284.18 Library 4531 453 454 promotion and Cultural Promotion and Cultural Action 4541 1,055,910.17 Action 1,055,910.17 279,130.74 279,130.74 language policy language policy 4551 455 5 economic public goods production 34,935,460.55 51 basic infrastructures and 511 31,587,245.07 transport general administration and General Services Management 5111 8,562,198.53 512 8,562,198.53 Land Transport 21,341,546.54 5121 General Roads. 5122 5123 100,000.00 10,052,827.83 road infrastructure other ways Conservation roads 5124 6,696,000.00 natural hazards. 4,188,000.00 protection sectoral Plan 5125 infrastructures. New road infrastructure water resources 304,718.71 1,683,500.00 513 5131 treatment of rivers and torrents 1,683,500.00 3,185,215.48 Communications 3,185,215.48 528 52 Communications Telecommunication Planning and operation of 5281 3,185,215.48 54 basic information statistics 163,000.00 541 cartography and topography 5411 163,000.00 cartography and topography 163,000.00 6 61 12,552,547.75 economic Regulation Regulation general economic 9,485,826.96 Finance 3,320,757.39 611 6111 and 6112 219,496.87 General Services Planning Economic and financial studies, Planning and programming 6113 1,888,984.37 shopping 588,555.54 623,720.61 planning, studies and Climate 6114 economic and Budgetary Policy 612 6121 6123 165,840.69 699,045.36 864,886.05 budget management system Management 5,300,183.52 613 6131 General tax revenue Management 580,983.85 3,066,720.79 4,719,199.67 tariff Control Regulation 621 6132 62 commercial Trade 6214 3,066,720.79 intellectual property and State signs 6216 311,225.22 Control and development of 2,755,495.57 economic activities economic Regulation 7 › productive sectors 71 711 3,489,897.51 Agriculture 27,819,536.23 general administration
7111 2,708,933.24 management and general services and Agriculture Agricultural Activities 2,708,933.24 402,857.75 712 7121 health and protection of animals 402,857.75 378,106.52 378,106.52 713 livestock Activities 7131 72 animal production Industry 7,208,118.81 721 7211 936,287.69 936,287.69 management and General Services administration management and control 162,367.12 industries 722 7221 security facilities management and control 162,367.12 723 6,109,464.00 Transport 6,109,464.00 and transport strategic projects 7231 73 17,121,519.91 Tourism Administration and General Services Management 7311 569,242.31 731
732 569,242.31 planning and promotion of tourism 16,552,277.60 tourism promotion 7321 16,449,591.39 outdoor tourism promotion and Planning 102,686.21 7323 interior 9 transfer to other public administrations 61,631,728.23 91 public administration 911 61,631,728.23 transfers Transfer to computer processing and Transfers 9110 54,323,859.74 common 54,323,859.74 7,307,868.49 9120 912 self-employed self-employed organisms organisms Transfers administrative administrative Transfers TOTAL economic Classification 972,663,707.37 7,307,868.49-concepts (euros) Multi-annual staff costs 1 97,320,168.11 10 2,898,058.93 Remuneration 100 high-ranking officials. other basic salaries officers 2,898,058.93 11 72,957,868.10 110 Permanent basic Remuneration and other, permanent 72,957,868.10 13 Agents of the administration of a possible 130 4,452,929.63 Remun. bàsiq. and other agent ADM. 4,452,929.63 and benefit Payments 16 possible character move. employer social security Contributions by social 17,011,311.45 11,946,012.45 160 161 163 4,433,306.36 social benefits social Costs of staff 631,992.64 2 consumption of goods and services 48,188,268.19 38,666,398.68 Rentals 13,121,905.44 31,442,234.80 20 and 200 Rent land and natural goods 963,227.01 161,877.37 201 Canons and benefits derived from concesiones ADM. 8,488,179.66 30,564,131.24 202 203 1,412,857.15 594,384.19 Rental buildings and other construction machinery rental , facilities and equipment. 36,814.05 204 205 1,547,803.77 transport equipment rental rental of furniture and equipment Rental 206 1,989.49 effects for computer science 208 209 662,634.80 121,842.00 7,794.11 Rent Rent other intangible fixed assets other fixed assets 605.40 21 repair, maintenance and conservation 4,626,004.20 222,268.26 210 repair and maintenance, land and natural goods and Repair 212 19,781.65, buildings and other constructions 384,055.57 213 Repar. and conserv., machinery, installed. and equipment repair and maintenance 3,467,360.75 222,268.26 214, 215 364,502.71 transport equipment repair and maintenance, furniture and effects 216 3,403.60 repair and maintenance of computer equipment and Repair 217 369,411.06 conserv. goods destined to the mouse. gral.
218 13,863.20 repair and maintenance, appliances and medical instr. 219 3,352.56 repair and maintenance of other equipment, supplies and other assets 22 273.10 29,973,207.28 7,001,895.62 220 221 222 6,322,005.83 743,100.21 148,000.00 Office Equipment Supplies Communications 1,608,341.08 6,040,884.76 3,667,633.57 Transport 1,193,902.01 223 224 225 226 5,232.70 Taxes insurance premiums other services 4,814,966.36 2,559,102.31 227 work carried out by other companies 9,243,774.33 627,159.74 229 unforeseen events or inadequacies 1,000.00 23 refund of indemnities for 230 389,408.47 services 141,519.92 247,888.55 New 24 Locomotion 231 diets 242 77,742.80 services 77,742.80 services 27,215,248.16 40,583,668.68 New 3 financial expenses public debt 30 300 17,003,575.65 11,863,721.18 17,003,575.65 11,863,721.18 7,595,087.61 28,719,947.50 loans 31 public debt Interests 310 7,595,087.61 28,719,947.50 Loan Interest 2,581,584.90 accounts Of 33 330 interests of accounts 2,581,584.90 34 Of deposits, bonds and other financial expenses Other 349 35,000.00 35,000.00 4 requited 128,420,421.41 1,220,089.64 40 to the co-princes Reviews, tips and 7,161,768.66 To 402 C Gral. constitutional law 707,507.80 403 co-princes General Council and the Constitutional Court 6,454,260.86 41

In org. self-employed persons and entities Transfers 411 412 52,209,797.38 STA STA 1,497,660.20 50,712,137.18 autonomous administrative bodies to 44 in public companies and other public entities 20,451,595.78 443 to public companies in the form of joint-stock company 20,451,595.78 46 to 47 462 1,840,923.24 1,840,923.24 local corporations to local corporations to private companies 3,126,597.57 472 to private companies in 48 3,126,597.57 families and non-profit institutions 39,391,732.65 920,089.64 482 families and non-profit institutions 39,391,732.65 920,089.64

49 on the outside 4,238,006.13 300,000.00 492 on the outside 46,930,144.82 84,676,088.72 35,134,811.92 73,170,441.03 4,238,006.13 300,000.00 real Investments new Investments 602 6 60 buildings and other constructions 4,109,111.75 11,139,261.12 603 machinery, installations and equipment 1,818,269.08 167,805.98 344,682.73 143,043.48 transport Material 604 605 606 157,129.91 utensils and Furniture equipment for information processes 348,584.60 100,000.00 607 Goods intended for the general use 608 24,193,493.99 55,752,874.27 Other tangible 609 131,640.26 studies and projects of investment 4,031,899.60 5,867,456.18 61 8,262,991.40 7,191,530.69 610 replacement investments
Land and natural goods 110,000.00 611 612 350,000.00 3,600,000.00 land Conditioning buildings and other constructions 3,938,250.86 1,500,000.00 613 Machinery, installations and equipment 1,029,168.92 1,276,060.41 340,876.00 398,860.00 transport Material 614 615 616 44,803.38 utensils and Furniture equipment for information processes 617 402,638.38 116,610.28 Goods intended for the general use 2,011,692.00 300,000.00 618 personalty of historical, artistic or cultural interest 35,561.86 3,532,341.50 4,314,117.00 3,532,341.50 4,314,117.00 7 64 640 intangible fixed assets intangible fixed assets capital Transfers 55,109,285.24 70 Council Gral. and C. 146,099.83 constitutional 122,049.83 71 24,050.00 Constitutional Court 701 700 General Council in org. self-employed persons self-employed in administrative bodies and administrative 712 2,000.00 parapublic 2,000.00 74 in public companies and other public entities 286,647.34 743 at public companies in the form of joint-stock company 286,647.34 76 761 762 1,790,000.00 54,272,936.50 local corporations parapublic Administration local 52,482,936.50 77 private companies 200,401.02 772 to private companies and families 78 200,401.02 non-profit institutions 149,215.47 782 in families and institutions non-profit 149,215.47 79 outside 792 51,985.08 abroad 51,985.08 146,251.44 financial assets 8 81 810 121,625.00 loans granting Concession of credits 121,625.00 84 Constitution of deposits and deposits 24,626.44 24,626.44 deposits of 841 9 financial liabilities 569,333,920.00 25,193,179.67 90 563,403,865.06 public debt Amortization Amortization 563,403,865.06 91 900 public debt loan amortization Amortization long-term loans 1,507,244.78 7,315,733.53 911 5,917,674.59 25,193,179.67 public sector long term private sector loans Repayment 913 4,410,429.81 17,877,446.14

94 refund of deposits and deposits 12,380.35 12,380.35 deposits refund 941 972,663,707.37 190,339,425.39 TOTAL Downloads the document draft budget of the Constitutional Court by 2013 expenditure budget (euros) 1. Staff costs 10 346,609.23 judge of the TC 100. 10000 bonus costs. 80,446.60 bonus expenses 10019. Complementary 10020 46,261.80 diets. Fixed diets 46,748.00 11 fixed 110 Staff. Basic remuneration of permanent 11000. Base salary fixed staff 143,986.92 13 normal 130 temporary staff. Basic normal remuneration of temporary staff 13000. Base salary normal delivery Fees 16 temporary staff and move. social responsibility of the TC 160. 16010 social services fees. Social services fees. Permanent 16020 20,878.11. Social services fees. 163 6,287.80 magistrates. Social costs of the personnel 16300. Training and improvement of personnel 2,000.00 2. Current expenditure: goods and services 20 170,045.67 202 Rentals. Rents buildings and other constructions 20200. Rental of the TC 12.00 21 repair, maintenance and conservation 212. Rep. and conservation. Buildings and other constructions 21200. Repair and maintenance of the TC 21300 1,000.00. Machinery, equipment and installation 21500 1,500.00. Furniture and effects 1,100.00 21600. 21900 1,545.00 computer equipment. Other material fixed assets 300.51 22 Material, supplies and other 220. Office supplies 22000. Office supplies regular 22001 1,500.00. Document print 22010 2,500.00. Furniture and utensils 22020 1,000.00. Newspapers, magazines and periodicals 1,000.00 22040. 221 1,200.00 computer material. 22100 supplies. Electric power 5,300.00 22150. 22160 300.75 food products. Pharmaceutical and sanitary products 200.50 22180. 22190 200.00 cleaning products. Other feeds 250.00 222. 22200 communications. 22210 3,462.89 telephone services. Postal and telegraphic services 223 1,500.00. 22300 transports. Freight transport 200.00 22310. 224 1,000.00 messengers. 22460 insurance premiums. Insurance premiums. Multi-risk 1,287.77 225. Taxes 2,600.37 22520. State taxes. (IMI) 200.00 22530. State taxes. (ISI) 226 300.00. Other services 22610. Protocol and attention of representation 55,700.00 22620. 8,293.88 publications and disclosure 22621. Translations and proofreading 8,040.00 22660. Meetings, conferences and courses 6,000.00 22671. Celebrations and events 5,000.00 22672. Gifts and giveaways 2,500.00 227. The work carried out by other companies 22729. Studies and advice 22731 6,000.00. Computer services 22733 6,000.00. 22799 4,000.00 graphic design services. Other services 600.00 23 Compensation 230. Reimbursement of 23000 diets. Cost of stay of TC 231 7,452.00. 23100 locomotion. Locomotion and movement of TC 6,000.00 23110. Transfers of the TC 25,000.00 3. Financial expenses 34 200.00 Desp. financial deposits, bonds and other 349. Other move. 34910 financial. 200.00 banking services commissions 4. Requited. (Expense) 9,750.00 49 current Transfers abroad 492. Current transfers abroad 49211. Transfers. ACCUPF 4,750.00 49212. Transfers. European 49213 TC 2,500.00. Transfers. Conf. Global Justice/Const. 2,500.00 6. Real investments new Investments 60 603 24,050.00. Machinery, equipment and installation 60340. 605 6,000.00 facilities. Furniture and utensils


60510.606 6,500.00 office equipment. Equipment for information processes 60610. Equipment for information processes 6,000.00 608. Other tangible 60860. Library Fund 2,500.00 64 640 intangible fixed assets. Intangible fixed assets 64050. A Total of 3,050.00 applications 550,654.90 Revenue Budget expenditure budget (euros) 4. Current transfers 526,604.90 42 420 Transfers. Requited 42000. Current transfers 526,604.90 5. Capitalizations 0.00 52 interests of deposits and bank accounts 520. Interest on bank accounts 52000. Interest on bank accounts 0.00 7. 24,050.00 capital transfers 70 700 Transfers. 70000 capital transfers. 24,050.00 capital transfers Total revenue budget 550,654.90 Budget Project of the General Council for the 2013 expenditure budget (euros) 1 staff costs 2,056,548.57 1 0 1 0 0 875,000.00 bonus bonus Expenses Expenses Expenses 1 0 0 00 875,000.00 PROJ 875,000.00 bonus-0001 General project M.I.C.G.



875,000.00 001 M.I.C.G.

P2013 675,000.00 P2013 775,049.00 1 1 0 1 1 200,000.00 permanent Receivership 002 Remun. Basic and other rowing. pers. 775,049.00 775,049.00 1 1 0 00 permanent base Salary fixed PROJ-0001 General project M.I.C.G.



Secretary of the General Council 775,049.00 775,049.00 P2013 1 2 004 contractual Personnel 1 2 0 42,368.05 Remun. bàsiq. and other rowing. pers contract.



base Salary contractual personnel 1 2 0 00 42,368.05 41,453.80 PROJ-0001 General project M.I.C.G.



Secretary of the General Council 41,453.80 P2013 41,453.80 004 Thin 1 2 0 60 marriage and birth 914.25 PROJ-0001 General project M.I.C.G.



Secretary of the General Council 914.25 P2013 914.25 004 1 3 1 3 0 62,908.54 temporary staff Rem. bàsiq. and other temporary staff 1 3 0 00 62,908.54 base Salary. rowing temporary staff 62,908.54 PROJ-0001 General project M.I.C.G.



Secretary of the General Council 62,908.54 P2013 62,908.54 004 1 6 Quot. soon. and move. to by the employer social security Contributions 1 6 0 1 6 0 00 254,389.54 301,222.98 social security Payments, bonus expenses 126,875.00 PROJ-0001 General project M.I.C.G.



126,875.00 001 M.I.C.G.

P2013 97,875.00 002 1 6 0 10 social security Fees, personnel Bureau fixed 29,000.00 P2013 112,382.11 PROJ-0001 General project M.I.C.G.



Secretary of the General Council 112,382.11 P2013 112,382.11 004 1 6 0 30 social security Fees, contractual staff 6,010.69 PROJ-0001 General project M.I.C.G.



Secretary of the General Council 6,010.69 P2013 6,010.69 004 1 6 0 50 social security Fees, temporary staff 9,121.74 PROJ-0001 General project M.I.C.G.



Secretary of the General Council 9,121.74 P2013 9,121.74 004 1 6 1 1 6 1 00 32,333.44 Pensions 32,333.44 social benefits PROJ-0001 General project M.I.C.G.



Secretary of the General Council 32,333.44 P2013 32,333.44 004 1 6 3 1 6 3 00 14,500.00 staff and Training Costs social improvement of staff 14,500.00 PROJ-0001 General project M.I.C.G.



14,500.00 001 M.I.C.G.

P2013 General Secretariat of the Council P2013 004 4,500.00 10,000.00 2 consumption of goods and services 1,618,372.77 322,123.45 2 1 2 1 0 Repar repair, maintenance and conservation. and conservation of land and natural goods Repar 2 1 0 00 12,299.91. and conservation of land and natural goods PROJ 12,299.91-0001 General project M.I.C.G.



12,299.91 P2013 2 1 2 12,299.91 Secretariat of the General Council 004 repair and maintenance. Buildings and other cons.



2 1 2 00 195,000.00 repair and maintenance. Buildings and other cons.



PROJ 195,000.00-0001 General project M.I.C.G.



195,000.00 001 M.I.C.G.

P2013 2 1 3 195,000.00 Repar. and maintenance machinery, installed. and team.



100,055.48 2 1 3 00 Repar. and preservation. Machinery install. and team.



100,055.48 PROJ-0001 General project M.I.C.G.



100,055.48 P2013 2 1 4 100,055.48 General Council Secretariat 004 repair and maintenance. 2 1 4 00 2,444.06 transport equipment repair and maintenance. Transport material 2,444.06 PROJ-0001 General project M.I.C.G.



Secretary of the General Council 2,444.06 P2013 2,444.06 004 2 1 6 repair and maintenance of computer equipment 2 1 6 00 12,324.00 repair and maintenance of computer equipment 12,324.00 PROJ-0001 General project M.I.C.G.



Secretary of the General Council 12,324.00 P2013 12,324.00 004 2 2 Material, supplies and other Office Equipment 1,085,290.98 63,571.58 2 2 0 2 2 0 00 ordinary office Material 30,810.00 PROJ-0001 General project M.I.C.G.



Secretary of the General Council 30,810.00 P2013 30,810.00 004 2 2 0 10 furniture and kitchenware 5,140.28 PROJ-0001 General project M.I.C.G.



Secretary of the General Council 5,140.28 P2013 5,140.28 004 2 2 0 20 Newspapers and magazines 13,321.69 PROJ-0001 General project M.I.C.G.



Secretary of the General Council 13,321.69 P2013 13,321.69 004 2 2 0 30 Books and other publications 10,279.57 PROJ-0001 General project M.I.C.G.



Secretary of the General Council 10,279.57 P2013 10,279.57 004 computer science Material 2 2 0 40 4,020.04 PROJ-0001 General project M.I.C.G.



Secretary of the General Council 4,020.04 P2013 4,020.04 004 2 2 1 2 2 1 00 247,047.51 Supplies electrical energy 162,322.02








PROJ-0001 General project M.I.C.G.



Secretary of the General Council 162,322.02 P2013 162,322.02 004 Water PROJ 3,318.02 2 2 1 10-0001 General project M.I.C.G.



Secretary of the General Council 3,318.02 3,318.02 P2013 2 2 1 20 004 Fuels for PROJ 1,907.64 locomotion-0001 General project M.I.C.G.



Secretary of the General Council 1,907.64 1,907.64 P2013 2 2 1 30 004 Fuels for heating 58,586.99 PROJ-0001 General project M.I.C.G.



Secretary of the General Council 58,586.99 P2013 58,586.99 004 2 2 1 40 Costumes 8,644.96 PROJ-0001 General project M.I.C.G.



8,644.96 001 M.I.C.G.

P2013 1,500.00 002 004 P2013 Auditor General Secretary of the General Council 5,644.96 P2013 2 2 1 60 1,500.00 pharmaceuticals and health 395.55 PROJ-0001 General project M.I.C.G.



Secretary of the General Council 395.55 P2013 2 2 1 80 004 395.55 PROJ 6,162.00 cleaning products-0001 General project M.I.C.G.



Secretary of the General Council 6,162.00 P2013 6,162.00 004 2 2 1 90 Other supplies 5,710.33 PROJ-0001 General project M.I.C.G.



Secretary of the General Council 5,710.33 P2013 5,710.33 004 2 2 2 2 2 2 00 99,950.12 Communications 55,905.18 telephone services PROJ-0001 General project M.I.C.G.



Secretary of the General Council 55,905.18 P2013 55,905.18 004 postal and telegraphic Services PROJ 10,092.84 2 2 2 10-0001 General project M.I.C.G.



Secretary of the General Council 10,092.84 P2013 10,092.84 004 2 2 2 90 other communications 33,952.10 PROJ-0001 General project M.I.C.G.



33,952.10 M.I.C.G.

2 2 3 2 2 3 10 1,565.95 33,952.10 P2013 1,565.95 Transport Messenger PROJ-0001 General project M.I.C.G.



Secretary of the General Council 1,565.95 P2013 1,565.95 004 2 2 4 2 2 4 00 36,654.93 insurance premiums insurance premiums. Civil responsibility 5,252.00 PROJ-0001 General project M.I.C.G.



Secretary of the General Council 5,252.00 P2013 5,252.00 004 2 2 4 10 insurance premiums. Individual accidents PROJ 8,825.93-0001 General project M.I.C.G.



8,825.93 001 M.I.C.G.

P2013 8,825.93 2 2 4 20 insurance premiums. Vehicles and PROJ 712.00 widgets-0001 General project M.I.C.G.



Secretary of the General Council P2013 2 2 4 60 712.00 004 712.00 insurance premiums. Multi-risk-fire 19,987.00 PROJ-0001 General project M.I.C.G.



19,987.00 001 M.I.C.G.

P2013 19,987.00 2 2 4 70 insurance premiums. PROJ 1,878.00 theft-0001 General project M.I.C.G.



1,878.00 001 M.I.C.G.

P2013 1,878.00 230,308.84 2 2 6 10 2 2 6 other services protocol Care and representation PROJ 176,875.80-0001 General project M.I.C.G.



98,448.29 001 M.I.C.G.

P2013 86,722.53 2,725.76 P2013 P2013 Parliamentary Committees 008 003 general Syndic 9,000.00 PROJ-0003 Anniversary Constitution 50,000.00 001 M.I.C.G.

P2013 PROJ 50,000.00-0004 General Council of Young 7,427.51 001 M.I.C.G.

P2013 PROJ 7,427.51-0008 Presidency of Andorra in the COE 15,000.00 001 M.I.C.G.



PROJ 15,000.00-0009 C. Days/international years 6,000.00 001 M.I.C.G.

P2013 2 2 6 21 6,000.00 translations and proofreading PROJ 11,697.03-0001 General project M.I.C.G.



11,697.03 001 M.I.C.G.

P2013 11,014.80 227.41 P2013 Auditor General Secretary of the General Council 004 002 P2013 227.41 008 Syndic general P2013 227.41 2 2 6 60 meetings, conferences and courses 17,922.95 PROJ-0001 General project M.I.C.G.



17,922.95 001 M.I.C.G.

P2013 5,491.20 P2013 Parliamentary Committees 003 9,000.00 008 Syndic general P2013 3,431.75 2 2 6 70 advertising and propaganda 5,000.00 PROJ-0001 General project M.I.C.G.



5,000.00 001 M.I.C.G.

P2013 2 2 6 80 5,000.00 cultural promotion 15,000.00 PROJ-0001 General project M.I.C.G.



15,000.00 001 M.I.C.G.

P2013 2 2 6 90 15,000.00 other expenses 3,813.06 PROJ-0001 General project M.I.C.G.



3,813.06 001 M.I.C.G.

P2013 3,813.06 2 2 7 work carried out by other companies 2 2 7 00 406,192.05 L. realitz. for cleaning companies and sanitation 75,682.42 PROJ-0001 General project M.I.C.G.



Secretary of the General Council 75,682.42 P2013 75,682.42 004 L 2 2 7 10. realitz. for companies of security 71,460.99 PROJ-0001 General project M.I.C.G.



Secretary of the General Council 71,460.99 P2013 71,460.99 004 L 2 2 7 30. realitz. for companies. PROJ 82,774.78 data processing-0001 General project M.I.C.G.



Secretary of the General Council 82,774.78 P2013 82,774.78 004 L 2 2 7 40. realitz. by empr. Prints and publications 71,165.38 PROJ-0001 General project M.I.C.G.



71,165.38 001 M.I.C.G.

P2013 71,165.38 2 2 7 60 L. realitz. by empr. Studies and technical work 84,011.23 PROJ-0001 General project M.I.C.G.



84,011.23 001 M.I.C.G.

P2013 31,939.23 P2013 3,536.00 P2013 Parliamentary Committees Audit Office 45,000.00 003 002 008 Syndic general P2013 3,536.00 2 2 7 90 other jobs on the outside 21,097.25 PROJ-0001 General project M.I.C.G.



21,097.25 001 M.I.C.G.

P2013 17,664.50 P2013 2 3 3,432.75 General Council Secretariat 004 Compensation for services 210,858.34 2 3 0 2 3 0 30 reimbursement of 40,884.71 diets




Reimbursement of other diets 40,884.71 PROJ-0001 General project M.I.C.G.



40,884.71 001 M.I.C.G.

P2013 36,406.99 1,119.43 P2013 1,119.43 P2013 Parliamentary Committees Audit Office 002 003 004 secretariat of the General Council P2013 1,119.43 1,119.43 169,973.63 P2013 2 3 1 2 3 1 00 008 Locomotion Syndic general locomotion, and displacement of staff 169,973.63 PROJ-0001 General project M.I.C.G.



169,973.63 001 M.I.C.G.

P2013 169,973.63 2 4 2 4 2 2 4 2 00 100.00 100.00 new services new services new services. Material, supply and other 100.00 PROJ-0001 General project M.I.C.G.



Secretary of the General Council 100.00 100.00 004 P2013 3 198.21 3 4 financial Costs Of deposits, bonds and other financial 198.21 financial 198.21 3 4 9 3 4 9 00 198.21 other expenses other expenses PROJ-0001 General project M.I.C.G.



Secretary of the General Council 198.21 P2013 198.21 004 4 requited 2,134,865 05 2,096,759.37 4 1 2 4 1 autonomous administrative bodies to autonomous administrative organisms 2,088,759.37 4 1 2 16 PARLIAMENTARY GROUPS 882,399.09 PROJ-0001 General project M.I.C.G.



882,399.09 001 M.I.C.G.

4 1 2 17 882,399.09 P2013 OMBUDSMAN 233,459.12 PROJ-0001 General project M.I.C.G.



233,459.12 001 M.I.C.G.

P2013 PROJ 696,134.16 COURT OF AUDITORS 4 1 2 18 233,459.12-0001 General project M.I.C.G.



696,134.16 001 M.I.C.G.

P2013 PROJ 276,767.00 696,134.16 DATA PROTECTION AGENCY 4 1 2 20-0001 General project M.I.C.G.



276,767.00 001 M.I.C.G.

P2013 276,767.00 46,105.68 4 9 4 9 2 outside outside 46,105.68 4 9 2 33 M M.I.C.G. 13,908.00-0001 General Project PROJ A.P.



13,908.00 001 M.I.C.G.

P2013 13,908.00 4 9 2 34 AESCO 1,800.00 PROJ-0001 General project M.I.C.G.



1,800.00 001 M.I.C.G.

P2013 PROJ 3,757.83 4 9 2 35 OSCE 1,800.00-0001 General project M.I.C.G.



3,757.83 001 M.I.C.G.

4 9 2 36 3,757.83 P2013 3,481.49 F M.I.C.G.-0001 General Project PROJ A.P.



3,481.49 001 M.I.C.G.

P2013 3,481.49 4 9 2 38 P U.I. 12,000.00 PROJ-0001 General project M.I.C.G.



12,000.00 001 M.I.C.G.

P2013 4 9 2 39 12,000.00 OTHER ASSOCIATIONS 11,158.36 PROJ-0001 General project M.I.C.G.



11,158.36 001 M.I.C.G.

P2013 11,158.36 103,621.66 new 35,270.00 Investments Investments 6 6 0 6 0 3 real equipment, facilities, and equipment 10,270.00 Other 10,270.00 facilities 6 0 3 40 PROJ-0001 General project M.I.C.G.



10,270.00 001 M.I.C.G.

P2013 10,270.00 6 0 5 6 0 5 00 10,000.00 10,000.00 Furniture furniture and kitchenware PROJ-0001 General project M.I.C.G.



10,000.00 001 M.I.C.G.

P2013 10,000.00 6 0 6 6 0 6 10 15,000.00 information processes equipment equipment for information processes 15,000.00 PROJ-0001 General project M.I.C.G.



15,000.00 001 M.I.C.G.

P2013 6 1 6 1 8 14,501.55 replacement investments 15,000.00 personalty of historic, artistic or cult.



6 1 8 00 real estate 14,501.55 of historic, artistic or cult.



14,501.55 PROJ-0001 General project M.I.C.G.



14,501.55 001 M.I.C.G.

P2013 14,501.55 3,850.11 Background 3,850.11 Background 6 2 0 6 2 6 2 0 90 3,850.11 Books librarians librarians PROJ-0001 General project M.I.C.G.



3,850.11 001 M.I.C.G.

Intangible fixed assets intangible fixed assets 3,850.11 P2013 6 4 0 6 4 6 4 0 50 computer Applications 50,000.00 50,000.00 50,000.00 PROJ-0001 General project M.I.C.G.



50,000.00 001 M.I.C.G.

P2013 capital Transfers 7 50,000.00 18,000.00 7 0 7 0 0 18,000.00 capital transfers capital Transfers capital Transfer 7 0 0 17 18,000.00 Ombudsman 5,000.00 PROJ-0001 General project M.I.C.G.



5,000.00 001 M.I.C.G.

7 0 0 18 capital Transfer 5,000.00 P2013 Court of Auditors 8,000.00 PROJ-0001 General project M.I.C.G.



8,000.00 001 M.I.C.G.

P2013 Data Protection Agency capital transfer 7 0 0 20 8,000.00 5,000.00 PROJ-0001 General project M.I.C.G.



5,000.00 001 M.I.C.G.

P2013 TOTAL 5,931,606.26 income Budget PROJECT 5,000.00 (euros) 3 fees and other income sales of goods 3 1 0 3 1 7,000.00 7,000.00 Merchandising 3 1 1 5 5 3 73,161.43 Capitalizations 1,000.00 Publications 6,000.00 interests of bank accounts 5 3 1 5 4 28,000.00 28,000.00 Bank Interest Income non-financial assets 45,161.43 45,161.43 Rentals 5 4 0 0 1 parliamentary groups and organisations 1,630.00 0 2 Ombudsman 3,782.41 0 3 Court of accounts 8,129.77 0 4
Data protection agency 5,849.42 0 15,332.10 0 4,286.94 0 5 6 7 OFFICIAL GAZETTE UIF Constitutional Court 6,150.79 own resources 80,161.43 5,729,823.17 121,621.66 capital transfers requited TOTAL BUDGET 5,931,606.26 budget Project of the institution of Ombudsman for the 2013 expenditure budget (euros) 1 staff costs 172,035.79 1 0 1 0 0 48,100.00 remuneration costs remuneration Costs 48,100.00 48,100.00 100,502.00 1 1 1 0 0 00 bonus fixed Staff Costs 1
1 0 Remun. Basic and other rowing. pers. 100,502.00 100,502.00 1 6 1 1 0 00 permanent base Salary fixed Quot. soon. and move. to by the employer social security Contributions 1 6 0 1 6 0 00 19,382.79 23,433.79

Social security payments, costs of social security Contributions 1 6 0 10 4,810.00 remuneration, permanent 14,572.79 1 6 3 1 6 3 00 4,051.00 staff and Training Costs social improvement of staff 4,051.00 2 consumption of goods and services 61,223.33 2 0 2 0 2 242.40 Rentals Rental buildings and other constructions 2 0 2 00 242.40 Rent buildings and other constructions 2 1 242.40 Repair and maintenance conservation 2,000.00 Repar 2 1 3. and maintenance machinery, installed. and equipment. 2 1 3 00 2,000.00 Repar. and preservation. Machinery install. and equipment, supplies and other Material 2,000.00 43,980.93.2 2 2 2 0 2 2 0 00 5,900.00 office supplies office supplies furniture and kitchenware, 2 2 0 10 2 2 0 20 400.00 4,000.00 ordinary Newspapers and magazines 1,000.00 2 2 0 30 Books and other publications 2,606.77 2 2 1 2 2 1 20 500.00 Supplies Fuel for transport 2 2 1 90 2 2 2 2 2 2 00 2,402.77 Communications 2,106.77 supplies Other 500.00
Telephone services postal services and telegraphic 702.77 2 2 2 10 2 2 4 2 2 4 00 831.08 1,700.00 insurance premiums insurance premiums. Civil liability insurance premiums 131.08 2 2 4 20. Vehicles and other services 6,240.31 2 2 6 10 2 2 6 700.00 widgets Protocol Care and other expenses 3,240.31 2 2 7 2 2 6 90 3,000.00 representation work carried out by other companies 26,000.00 2 2 7 30 L. realitz. for companies. Data processing 3,500.00 2 2 7 40 L. realitz. by empr. Prints and publications 10,000.00 2 2 7 60 L. realitz. by empr. Studies and technical work 12,500.00 2 3 2 3 1 2 3 1 00 15,000.00 Locomotion 23,000.00 services compensation for Locomotion and displacement of personal financial Costs deposits 3 4 3 15,000.00 200.00, bonds and other financial expenses other expenses Other 3 4 9 3 4 9 00 200.00 200.00 200.00 financial Investments Investments 6 6 0 6 0 3 5,000.00 5,000.00 real new Machinery , facilities, and equipment electrical and Furniture 6 0 5 6 0 3 20 1,000.00 1,000.00 1,700.00 6 0 5 00 6 0 5 10 6 0 6 800.00 900.00 Furniture Office Equipment equipment for information processes 6 0 6 10 2,300.00 equipment for processes of information TOTAL 238,459.12 income Budget PROJECT 2,300.00 (euros) 4 requited 233,459.12 40 233,459.12 400 233,459.12 of the General Council the General Council the General Council 233,459.12 40000 7 transfers of capital 5.000.00 70 700 5,000.00 General Council the General Council the General Council 70000 5,000.00 5,000.00 8 financial assets 0.00 0,00 Remaining remnant of 87 Treasury Treasury Treasury 870 87000 TOTAL 0.00 0,00 Remaining income BUDGET 238,459.12 budget Project of the Court of accounts for 2013 expenditure budget (euros) 1 staff costs 417,575.92 1 0 1 0 0 199,896.32 remuneration costs remuneration Costs remuneration Costs 1 0 0 20 199,896.32 199,896.32 1
1 permanent 129,542.88 1 1 0 Remun. Basic and other rowing. pers. 129,542.88 120,390.35 1 1 0 10 1 1 0 00 permanent base Salary fixed Trienios 8,569.93 Raw 1 1 0 60 1 3 1 3 0 28,269.02 582.60 birth and temporary staff Remun. Basic and other rowing. pers. 28,269.02 1 6 1 3 0 00 28,269.02 base Salary possible temporary staff Quot. soon. and move. to by the employer social security Contributions 1 6 0 1 6 0 00 51,867.70 59,867.70 social security Fees, costs of social security Contributions 1 6 0 10 28,984.97 remuneration, permanent 18,783.72 1 6 0 50 social security Dues, pers. eventual 4,099.01 1 6 3 1 6 3 00 staff Training Costs social 8,000.00 and improvement of staff training and improvement of personnel diets 1 6 3 01 6,000.00 2,000.00 2 consumption of goods and 383,252.00 service 2 0 2 0 2 12.00 Rentals Rental buildings and other constructions 2 1 2 0 2 00 12.00 12.00 Rental buildings and other constructions repair, maintenance and conservation 2 1 2 6,430.00 repair and maintenance. Buildings and other cons. 500.00 2 1 2 00 repair and maintenance. Buildings and other cons. 500.00 Repar 2 1 3. and maintenance machinery, installed. and equipment. 2,330.00 2 1 3 00 Repar and maintenance. Machinery install. and equipment. 2 1 5 2,330.00 repair and maintenance. Furniture and effects 2 1 5 00 300.00 repair and maintenance. Furniture and effects 2 1 6 300.00 repair and maintenance of computer equipment repair and maintenance of computer equipment 2 1 6 00 500.00 500.00 2 1 9 repair and maintenance. Other material immob.
2 1 9 00 2,800.00 repair and maintenance. Other material immob.
2 2 2 2 0 360,110.00 2,800.00 Material supplies and other Office supplies office supplies 2 2 0 00 4,900.00 2,000.00 600.00 document print-Small 2 2 0 10 2 2 0 01 ordinary furniture and utensils and Press 2 2 0 30 2 2 0 20 500.00 300.00 journals Books and other publications 500.00 2 2 0 40 2 2 1 2 2 1 00 3,260.00 1,000.00 computing Material Supplies electrical energy 2,000.00 Water 2 2 1 10
heating Fuels 2 2 1 30 2 2 1 60 800.00 100.00 pharmaceuticals and health 2 2 1 80 60.00 cleaning products 2 2 1 90 2 2 2 2 2 2 00 4,600.00 150.00 150.00 supplies Communications Other telephone services Postal Services and telegraphic 4,200.00 400.00 2 2 2 10 2 2 3 2 2 3 10 2 2 4 300.00 Messengers 300.00 Transport insurance 2 2 4 00 1,500.00 premiums insurance premiums. 2 2 6 10 2 2 6 1,500.00 1,650.00 services civil liability protocol Care. and a series of translations and proofreading 2 2 6 21 2 2 6 60 350.00 1,000.00 representation meetings, conferences and courses 300.00 2 2 7 work carried out by other companies 2 2 7 00 343,900.00 L. URrealitz.per cleaning and sanitation companies 4,500.00 L 2 2 7 10. realitz. for security companies 500.00 2 2 7 30 L. URrealitz.per companies. Data processing 3,900.00 2 2 7 40 L. empr URrealitz.per. Prints and publications 1,500.00 2 2 7 60 L. empr URrealitz.per. Studies and technical work 333,500.00 2 3 2 3 0 16,700.00 services compensation for reimbursement of per diem Reimbursement 2 3 0 30 8,600.00 8,600.00 8,100.00 2 3 1 2 3 1 00 other diets Locomotion Locomotion and movement of staff 8,100.00 3 3 4 150.00 financial expenses Of deposits, bonds and other financial expenses Other 3 4 9 3 4 9 00 150.00 150.00 Others financial expenses Bank services Commissions 3 4 9 10 50.00 100.00 4 Transfers 4 9 2,400.00 currents on the outside 4 9 2 4 9 2 00 2,400.00 2,400.00 outdoor outdoors real Investments 6 2,400.00 8,000.00 6 0 New Investments

6 0 3 5,000.00 Machinery, installations and equipment 2,000.00 6 0 3 40 other facilities 1,000.00 6 0 3 90 Other machinery and equipment furniture and kitchenware 6 0 5 6 0 5 00 2,000.00 1,000.00 1,000.00 Furniture Office Equipment 6 0 5 10 6 0 8 1,000.00 Other tangible 1,000.00 6 0 8 10 6 1 6 1 6 2,000.00 replacement investments 1,000.00 cultural Facilities for information processes 2,000.00 6 1 6 10 Replacement and improvement of computer equipment intangible fixed assets intangible fixed assets 6 4 0 6 4 2,000.00 1,000.00 1,000.00 6 4 0 50 Total 1,000.00 applications 811,377.92 Revenue Budget expenditure budget (euro) 4 0 4 of the General Council 696,134.16 requited 4 0 0 4 0 0 00 696,134.16 696,134.16 of the General Council the General Council 696,134.16 5 5 2 0.00 capitalizations interests of deposits and bank accounts 5 2 0 5 2 0 00 0.00 0.00 Interest bank accounts
0.00 8,000.00 Capital transfers from current accounts 7 7 0 7 0 0 7 0 0 00 8,000.00 8,000.00 General Council General Council the General Council 8,000.00 8 8 7 8 7 0 107,243.76 107,243.76 financial assets Cash Treasury Remnants Remaining 8 7 0 00 107,243.76 Remnants of 107,243.76 Treasury income budget Total 811,377.92 Budget Project of the Agency of protection of data by 2013 expenditure budget (euros) 1 staff costs 244,385.13 10
169,945.18 remuneration costs remuneration Costs 100 169,945.18 100.00 bonus Costs 169,945.18 12 44,378.08 Remun 120 contractual Staff. bàsiq. and other rowing. pers contract.
base Salary 120.00 44,378.08 contractual staff 44,378.08 16 Quot. soon. and move. employer social security Contributions by the 30,061.87 social 30,061.87 social security Dues 160.00 160, costs of social security Payments, contractual staff salary 160.30 24,642.05 5,419.82 2 consumption of goods and services 131,340.00 Rentals Rental buildings and other constructions 20 202 12.00 12.00 12.00 Rental buildings and other constructions 202.00 21 repair, maintenance and conservation 8,018.00 213 Repar. and maintenance machinery, installed. and equipment. 3,000.00 213.00 Repar. and preservation. Machinery install. and team. to repair and maintenance 216 3,000.00 5,000.00 216.00 computer equipment repair and maintenance of computer equipment repair and maintenance 217 5,000.00 goods intended for u.
18.00 217.00 repair and maintenance goods intended for u.
18.00 22 Material, supplies and other Office Equipment 122,910.00 5,850.00 220 220.00 office supplies document Printing 220.10 1,500.00 220.01 1,200.00 ordinary furniture and kitchenware 800.00 220.20 press and magazines 850.00 220.30 Books and other publications computer Material 220.40 1,000.00 500.00 221.00 221.10 221 2,320.00 Supplies electric power for locomotion, 221.20 50.00 600.00 Fuel Water Fuel 221.50 221.30 200.00 270.00 heating foodstuffs 800.00 221.60 pharmaceuticals and 200.00 100.00 sanitary cleaning products 221.80 221.90
Other Communications 222 222.00 3,200.00 100.00 supplies telephone services Postal Services and telegraphic 222.10 3,000.00 223 500.00 Transport 200.00 223.10 500.00 insurance premiums 224 Messengers 600.00 224.00 insurance premiums. Civil liability insurance premiums 224.20 150.00. Vehicles and 225 Tax 450.00 widgets 70.00 225.20 70.00 ceded State 226 other services 34,900.00 Attentions of 226.21 4,000.00 226.10 and Protocol translations and proofreading 5,000.00 226.60 meetings, conferences and courses Advertising and propaganda 226.70 10,900.00 227 15,000.00 work carried out by other companies 75,470.00 Treb 227.00. realitz. for cleaning companies and sanitation 1,650.00 227.10 Treb. realitz. for security companies 200.00 227.30 Treb. realitz. for companies. 18,120.00 data processing 227.40 Treb. realitz. by empr. Impressions and Treb 227.60 6,500.00 publications. realitz. by empr. Studies and technical work 15,000.00 227.70 work carried out by legal advising 31,000.00 227.90 other jobs abroad 3,000.00 23 Compensation for services 231 Transport 400.00 400.00 231.00 locomotion, and displacement of staff financial Costs deposits 34 3 400.00 250.00, bonds and other financial expenses other expenses Other 349 250.00 250.00 250.00 349.00 financial 4 requited 792.00 49 outside 792.00 492 outside 792.00 492.00 outside 792.00 6 real Investments new Investments 60 603 5,000.00 5,000.00 Machinery , facilities and equipment electrical installations 603.20 1,000.00 1,000.00 605 furniture and utensils Office Equipment 605.10 1,000.00 1,000.00 606 equipment for information processes 3,000.00 606.10 equipment for processes of information Total 381,767.13 income Budget project 3,000.00 (euros) 4 requited 276,767.13 40 276,767.13 400 276,767.13 of the General Council the General Council the General Council 276,767.13 400.00 7 capital Transfers 5,000.00 70 of the General Council the General Council 700 5,000.00 5,000.00 700.00 General Council 5,000.00 8 financial assets 100,000.00

80 Remnants of 100,000.00 Treasury Treasury Treasury Remnants 870.00 100,000.00 Remnants 870 100,000.00 Total project 381,767.13